Hermawan, Diki Dwi (2018) PENGARUH AKSES PAJAK, FASILITAS, SOSIALISAI, KUALITAS PELAYANAN, COMPLAINT CENTER TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak Kendaraan Bermotor di SAMSAT Kota Semarang II). Other thesis, Universitas Pembangunan Nasional "Veteran" Yogyakarta.
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Abstract
Tujuan penelitian ini adalah mengetahui pengaruh akses pajak, fasilitas,
sosialisasi, kualitas pelayanan dan comlaint center terhadap kepatuhan wajib
pajak dalam membayar pajak kendaraan bermotor (PKB) pada Kantor Bersama
SAMSAT Kota Semarang II baik secara serempak (uji F) maupun secara parsial
(uji t). Pengambilan sampel dilakukan dengan metode insidental, yaitu wajib
pajak yang melakukan pembayaran Pajak PKB yang kebetulan ditemui pada saat
penelitian ini dilakukan. Responden (sampel) ditentukan dengan simpel random
sampling berjumlah 103 orang. Penelitian ini menggunakan analisis regresi linier
berganda. Hasil penelitian menunjukkan bahwa secara serempak kesadaran wajib
pajak, sosialisasi perpajakan, dan kualitas pelayanan berpengaruh signifikan
terhadap kepatuhan wajib pajak dalam membayar Pajak PKB pada kantor
Bersama SAMSAT Kota Semarang II. Akses pajak, fasilitas, sosialisasi, kualitas
pelayanan dan complaint center secara parsial berpengaruh signifikan terhadap
kepatuhan wajib pajak dalam membayar Pajak PKB pada Kantor Bersama
SAMSAT Kota Semarang II.
Kata kunci: kepatuhan wajib pajak kendaraan bermotor, akses pajak, fasilitas,
sosialisasi, kualitas pelayanan dan complaint center
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ABSTRACT
The purpose of this study was to determine the effect of access to tax,
facilities, socialization, service quality and community center on taxpayer
compliance in paying motor vehicle tax (PKB) at the SAMSAT Joint Office
Semarang City II both simultaneously (F test) and partially (t test ) Sampling is
done by incidental methods, namely taxpayers who make PKB tax payments that
happened to be encountered at the time this research was conducted. Respondents
(samples) were determined by simple random sampling totaling 103 people. This
study uses multiple linear regression analysis. The results showed that tax payer
awareness, tax socialization, and service quality simultaneously had a significant
effect on taxpayer compliance in paying PKB Tax at the Semarang SAMSAT II
Joint Office. Access to taxes, facilities, socialization, service quality and
complaint center partially have a significant effect on taxpayer compliance in
paying PKB Taxes at the Semarang SAMSAT Joint Office II.
Keywords: motor vehicle taxpayer compliance, access to taxes, facilities,
socialization, service quality and complaint center.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 20 Dec 2018 02:40 |
| Last Modified: | 20 Dec 2018 02:40 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/17608 |
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