PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BLITAR

MAGDALENA, MARIA (2018) PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BLITAR. Other thesis, STIE MALANGKUCECWARA.

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1. halamaan cover.pdf

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2. abstrak.pdf

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3. lembar pengesahan.pdf

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4. surat keterangan orisinalitas.pdf

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5. riwayat hidup.pdf
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6. kata pengantar.pdf

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7. daftar isi.pdf

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8. daftar tabel.pdf

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9. daftar gambar.pdf

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10. bab I pendahuluan.pdf

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11. bab II tinjauan pustaka.pdf

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12. bab III metode penelitian.pdf

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13. bab IV hasil penelitian dan pembahasan.pdf
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14. bab V penutup.pdf
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15. daftar pustaka.pdf

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16. lampiran.pdf

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Abstract

ii ABSTRAKSI Pajak adalah sumber utama dari penerimaan negara dimana kegiatan negara seperti pembangunan nasional yang dibiayai dari pajak sulit dilaksanakan jika tidak adanya penerimaan dari sektor pajak. Dalam rangka efektifitas pemerataan pembangunan, Disentralisasi dari pemerintah pusat untuk mengawasi serta mengatur secara langsung urusan urusan di daerah sangat dibutuhkan, sehingga kebijakan, perencanaan, pelaksanaan, dan pembiayaan diberikan kepada pemerintah daerah. Tujuan penelitian ini adalah untuk mengetahui pengaruh variable kesadaran wajib pajak, pengetahuan wajib pajak tentang peraturan perpajakan, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini menggunakan non probability sampling. Accidental sampling digunakan dalam penelitian ini dengan menyebarkan kuisioner kepada 100 orang wajib pajak kendaraan bermotor yang terdaftar di Kantor Samsat Kota Blitar. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel kesadaran wajib pajak, pengetahuan wajib pajak tentang peraturan perpajakan, kualitas pelayanan, dan sanksi perpajakan mempunyai pengaruh yang signifikan terhadap kepatuhan wajib pajak kendaraan bermotor yang terdaftar di Kantor Samsat Kota Blitar. Abstract Tax is a main source of a country’s income where most of the country’s activities such as national development which is funded from the tax will be problematic to run if there is no income from a tax sector. In the framework of the effectiveness development equality, decentralization from the central government to monitor and rule directly the activities in the local government is much needed; hence the policy, planning, and funding are given to the local government. The aim of this research is to know the influence of the awareness tax obligation variable, the tax obligation knowledge about the tax regulation, service quality, and tax fine for the obedience tax obligation. This research uses non probability sampling. Accidental sampling is also used in this research by giving the questioner to 100 vehicle tax respondents who are listed in One Roof System Office Blitar City. The analytical technique in this research uses descriptive statistic analytical and double linear regression analytical. The result of this research shows that the variable tax obligation awareness, tax obligation knowledge about the tax regulation, service quality, and tax fine for the obedience tax obligation have the significant influence to the vehicles tax obligation which are listed in One Roof System Office Blitar City.

Item Type: Thesis (Other)
Subjects: Perpajakan > Perpajakan
Depositing User: Library STIE MCE
Date Deposited: 24 Jun 2020 02:19
Last Modified: 15 Jan 2021 02:54
URI: http://repository.stie-mce.ac.id/id/eprint/273

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