Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Masyarakat Dalam Membayar Pajak Kendaraan Bermotor

Wahyuni, Siti (2023) Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Masyarakat Dalam Membayar Pajak Kendaraan Bermotor. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

Factors Affecting the Level of Community Compliance in Paying Motor Vehicle Taxes. cvii + 107 halaman + 12 tabel + 1 Gambar + 17 lampiran Kata Kunci : Tax Knowledge, Taxpayer Awareness, Quality Of Tax Services,, Taxation Sanctions, Ease Of Tax Payments, Taxpayer Compliance This study aims to analyze the factors that influence community compliance in paying vehicle taxes registered at the SAMSAT Office of the City of Bekasi. This type of quantitative research and the data collection method used is the indirect survey method with the questionnaire instrument. The sample in this study was a taxpayer who owned a vehicle and was registered in the SAMSAT office of Bekasi City, which numbered 90 Taxpayers using a non-probability sampling method with purposive sampling techniques. The data analysis technique used is descriptive analysis. Based on the results of the SPSS 25 statistical test, independent variables such as tax knowledge, taxpayer awareness, quality of tax services, taxation sanctions and ease of tax payments have a positive and significant effect on Taxpayer Compliance.

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