Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor di Kabupaten Solok Selatan)

Dela, Puspita Sari (2022) Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor di Kabupaten Solok Selatan). Diploma thesis, Universitas Andalas.

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Abstract

This study aims to investigate the factors that influenced the level of taxpayer compliance in paying motor vehicle taxes in South Solok district. The research variables in this study consisted of the dependent variable, namely taxpayer compliance in paying motorized vehicle taxes and the independent variables, namely taxpayer awareness, taxpayers' social environment, work environment and type of taxpayer work, quality of tax office services, and tax sanctions. The type of research used by the researcher is descriptive quantitative. Sources of data used in this study is primary data using a questionnaire. The analytical method used is multiple linear regression analysis. The results of the study indicate that: (1) Taxpayer awareness has a positive effect on taxpayer compliance in paying motor vehicle taxes. (2) The taxpayer's social environment has a negative effect on taxpayer compliance in paying motor vehicle tax. (3) The work environment and type of work of taxpayers have a negative effect on taxpayer compliance in paying motor vehicle taxes. (4) The quality of tax office services has a negative effect on taxpayer compliance in paying motor vehicle taxes. (5). Tax sanctions have a negative effect on taxpayer compliance in paying motor vehicle taxes. Keywords: Taxpayer awareness, Taxpayer's social environment, work environment and type of work of taxpayers, quality of tax office services, and tax sanctions on mandatory compliance in paying motor vehicle taxes.

Item Type: Thesis (Diploma)
Primary Supervisor: Dr. Fauzan Misra, S.E, M.Sc, Ak, CA, BKP
Uncontrolled Keywords: Kesadaran wajib pajak, Lingkungan sosial wajib pajak, lingkungan kerja dan jenis pekerjaan wajib pajak, kualitas pelayanan kantor perpajakan, dan Sanksi perpajakan terhadap kepatuhan wajib dalam membayar pajak kendaraan bermotor.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 14 Jun 2022 04:03
Last Modified: 14 Jun 2022 04:03
URI: http://scholar.unand.ac.id/id/eprint/105382

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