PENGARUH PENERAPAN KEBIJAKAN PEMUTIHAN PAJAK ATAS KENDARAAN BERMOTOR TERHADAP KEPATUHAN WAJIB PAJAK PADA BADAN PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN

AYU, CAHYANI PUTRI and Ermadiani, Ermadiani (2025) PENGARUH PENERAPAN KEBIJAKAN PEMUTIHAN PAJAK ATAS KENDARAAN BERMOTOR TERHADAP KEPATUHAN WAJIB PAJAK PADA BADAN PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the impact of Fine Exemption, Name Change Fee Exemption, Progressive Tax Exemption on taxpayer compliance. The research focuses on motor vehicle taxpayers at the Regional Revenue Agency of South Sumatra Province, UPTB Kota Palembang. Utilizing a purposive sampling method, the sample consists of 100 taxpayer respondents. The independent variables Fine Exemption, Name Change Fee Exemption, Progressive Tax Exemption, while the dependent variable is taxpayer compliance. This research employs a quantitative approach using primary data. The analysis was conducted using multiple linear regression techniques with SPSS 26 as the analytical tool. The results indicate that Fine Exemption, Name Change Fee Exemption, Progressive Tax Exemption have an effect on taxpayer compliance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tax Bleaching, Fine Exemption, Name Change Fee Exemption, Progressive Tax Exemption
Subjects: H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Cahyani Putri Ayu
Date Deposited: 17 Mar 2025 05:10
Last Modified: 17 Mar 2025 05:10
URI: http://repository.unsri.ac.id/id/eprint/169062

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