PENGARUH PENGETAHUAN PERPAJAKAN,FASILITAS DAN RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI

MARDHOTILLAH, AYU LIANASARI and Hakiki, Arista and Patmawati, Patmawati (2021) PENGARUH PENGETAHUAN PERPAJAKAN,FASILITAS DAN RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381722189.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
Preview	Text RAMA_62201_01031381722189_0017037302_0228128703_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031381722189_0017037302_0228128703_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031381722189_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
	Text RAMA_62201_01031381722189_0017037302_0228128703_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031381722189_0017037302_0228128703_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031381722189_0017037302_0228128703_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031381722189_0017037302_0228128703_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031381722189_0017037302_0228128703_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

This research aims to examine the effect of tax knowledge, facilities and field raids on motor vehicle taxpayer compliance with taxation socialization as a moderating variable. This research uses quantitative methods. The sample in this research is 271 motorized vehicle taxpayers who are active and registered at SAMSAT Palembang City. The method of determining the sample using accidental sampling. The analytical method used in this research is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that tax knowledge and facilities have a positive and significant effect on motor vehicle taxpayer compliance, field raids have no effect on vehicle taxpayer compliance, tax socialization has a negative effect or weakens tax knowledge on motor vehicle taxpayer compliance, and socialization of taxation is not able to moderate facilities and field raids on the compliance of motorized vehicle taxpayers.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengetahuan Perpajakan, Fasilitas, Razia Lapangan, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak Kendaraan Bermotor
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ayu Lianasari Mardhotillah
Date Deposited:	19 Jan 2022 08:53
Last Modified:	19 Jan 2022 08:53
URI:	http://repository.unsri.ac.id/id/eprint/61951

Actions (login required)

View Item