PENGARUH PERSEPSI WAJIB PAJAK TENTANG PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN, SOSIALISASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

NINGTYAS, MENTARI KUSUMA and Wahyudi, Tertiarto and Hidayat, Muhammad (2021) PENGARUH PERSEPSI WAJIB PAJAK TENTANG PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN, SOSIALISASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR. Undergraduate thesis, Sriwijaya University.

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Abstract

Motor vehicle tax compliance is one of the problems in the field of taxation. The agency in handling PKB payments is the Regional Revenue Agency of South Sumatra Province. This study uses motorized vehicle taxpayers who are active and registered at UPTB SAMSAT Palembang City in 2020 as a sample. This study analyzed questionnaires from primary data from 103 respondents. The sampling technique used was accidental sampling. Hypothesis testing in this study using Multiple Linear Regression Analysis using SPSS 26 analysis tool. The results of this study indicate that the application of a modern tax administration system, tax socialization and tax sanctions have a positive effect on partial motor vehicle taxpayer compliance at the Palembang SAMSAT Office.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penerapan Sistem Administrasi Perpajakan Modern, Sosialisasi Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak Kendaraan Bermotor
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	MENTARI KUSUMA NINGTYAS
Date Deposited:	03 Nov 2021 07:50
Last Modified:	03 Nov 2021 07:50
URI:	http://repository.unsri.ac.id/id/eprint/57074

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