ANALISIS PENGARUH SISTEM PEMUNGUTAN PAJAK DAN PENGETAHUAN PERPAJAKAN PAJAK KENDARAAN BERMOTOR (PKB) TERHADAP KEPATUHAN WAJIB PAJAK MELALUI LAYANAN SAMSAT KELILING DI KOTA PAGAR ALAM (Studi Kasus Wajib Pajak Layanan SAMSAT Keliling di Kota Pagar Alam)

SAVINA, DHINDA PUTRI and Hidayat, Muhammad (2023) ANALISIS PENGARUH SISTEM PEMUNGUTAN PAJAK DAN PENGETAHUAN PERPAJAKAN PAJAK KENDARAAN BERMOTOR (PKB) TERHADAP KEPATUHAN WAJIB PAJAK MELALUI LAYANAN SAMSAT KELILING DI KOTA PAGAR ALAM (Studi Kasus Wajib Pajak Layanan SAMSAT Keliling di Kota Pagar Alam). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of tax collection system and knowledge of motor vehicle tax taxation on taxpayer compliance through mobile SAMSAT services in the city of Pagar Alam. The type of data used in this study is secondary data in the form of books or journals, and primary data in the form of questionnaires given to respondents. The population in this study is 15,811 (2021) motor vehicle taxpayers in the city of Pagar Alam. The sampling method used was the formula of Isaac and Michael and obtained 99 samples. The results of the study stated that tax knowledge and transaction satisfaction had a significant and positive effect on taxpayer compliance, while mobile tax/SAMSAT access and quality Service does not have a significant effect on taxpayer compliance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kepatuhan Wajib Pajak Kendaraan Bermotor, SAMSAT Keliling, Pengetahuan Pajak, Kualitas Pelayanan, Kepuasan Transaksi.
Subjects: H Social Sciences > HG Finance > HG1-9999 Finance
H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Dhinda Putri Savina
Date Deposited: 15 May 2023 05:02
Last Modified: 15 May 2023 05:02
URI: http://repository.unsri.ac.id/id/eprint/103209

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