PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK, PENGHAPUSAN SANKSI PAJAK DAN PELAYANAN PETUGAS UPTB TERHADAP KEMAUAN WAJIB PAJAK MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG

SUANDA, AGASSY RAHMAWATI MITHA and Fuadah, Luk Luk and Budiman, Anton Indra (2020) PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK, PENGHAPUSAN SANKSI PAJAK DAN PELAYANAN PETUGAS UPTB TERHADAP KEMAUAN WAJIB PAJAK MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the influence of tax knowledge, taxpayer awareness, elimination of tax sanctions and service of the UPTBs officer to the willingness vehicle tax payment in Palembang City. The population of this research is an active motor vehicle taxpayer and registered in UPTB BAPENDA of South Sumatra Province in 2019. The method used in this study is a quantitative method with a descriptive approach. The determination of the sample based on the incidental sampling technique, data collection techniques used in this research are literature studies and questionnaires which amounted to 270 respondents. The results of this study showed that variable tax knowledge, taxpayer awareness, elimination of tax sanctions and the service of UPTBs officer have a positive a significant impact to willingness vehicle tax payment in Palembang City.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: pengetahuan pajak, kesadaran wajib pajak, penghapusan sanksi pajak, pelayanan petugas UPTB, kemauan membayar pajak
Subjects: H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG2397-3550 By region or country
H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 10627 not found.
Date Deposited: 02 Feb 2021 03:06
Last Modified: 02 Feb 2021 03:06
URI: http://repository.unsri.ac.id/id/eprint/41731

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