PENGARUH PENERAPAN ELEKTRONIK SAMSAT, KUALITAS PELAYANAN PAJAK, DAN PERSEPSI WAJIB PAJAK ATAS MANFAAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG

PRASTIKA, MELINDA and Yusnaini, Yusnaini and Patmawati, Patmawati (2023) PENGARUH PENERAPAN ELEKTRONIK SAMSAT, KUALITAS PELAYANAN PAJAK, DAN PERSEPSI WAJIB PAJAK ATAS MANFAAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of Implementing Electronic Samsat, Quality of Tax Services, and Taxpayers Perceptions of Tax Benefits on Motor Vehicle Taxpayer Compliance in Palembang City. The population in this study are all motor vehicle taxpayers registered in Palembang City. The selected sample of 100 respondents with the sampling method using accidental sampling. Data collection research uses survey techniques, namely by disseminating questionnaires with measurements using a Likert scale. The analysis technique used in this research is descriptive statistical test, data quality test, classical assumption test, multiple linear regression test, and hypothesis test. Based on the results of data analysis using SPSS 26 show that the variable of e-samsat implementation and variable of taxpayers perceptions of tax benefits has a positive and significant effect to the compliance of motor vehicle taxpayers. While the variable quality of tax service has no effect to the compliance of motor vehicle taxpayers. Keywords: E-Samsat, Quality of Tax Service, Taxpayers Perception, Taxpayer Compliance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	E-Samsat, Kualitas Pelayanan Pajak, Persepsi Wajib Pajak, Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Melinda Prastika
Date Deposited:	21 Sep 2023 04:12
Last Modified:	21 Sep 2023 04:12
URI:	http://repository.unsri.ac.id/id/eprint/128949

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