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PENGARUH PELAYANAN SAMSAT KELILING, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Kendaraan Bermotor di Kota Serang)

WIDINA, RAKSA (2021) PENGARUH PELAYANAN SAMSAT KELILING, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Kendaraan Bermotor di Kota Serang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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PENGARUH PELAYANAN SAMSAT KELILING, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK.pdf - Published Version
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Abstract

Tujuan penelitian ini untuk mengetahui pengaruh pelayanan SAMSAT Keliling, kualitas pelayanan dan sanksi pajak terhadap kepatuhan wajib Pajak Kendaraan Bermotor secara parsial. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deksripitf dan desain kausal. Populasi penelitian adalah Wajib Pajak Kendaraan Bermotor (PKB) yang mengurus pembayaran pajaknya di SAMSAT Keliling yang beroperasi di Kota Serang, teknik pengambilan sampel menggunakan purposive sampling. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner dengan jumlah responden sebanyak 76 waijb pajak. Analisis data menggunakan analisis regresi linear berganda dengan program SPSS Versi 20. Berdasarkan hasil uji hipotesis, diketahui bahwa pelayanan SAMSAT Keliling, kualitas pelayanan berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorRamdani, Dadan197807012009121002
Thesis advisorLestari, Tri197905072005012002
Additional Information: The purpose of this study was to determine the effect of Mobile SAMSAT Services, Service Quality and Tax Sanctions on the compliance of Motor Vehicle Taxpayers partially. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The research population is Motor Vehicle Taxpayers (PKB) who manage their tax payments at the Mobile SAMSAT operating in Serang City, the sampling technique uses purposive sampling. Data collection techniques were carried out by distributing questionnaires to the number of respondents as many as 76 tax payers. Data analysis used multiple linear regression analysis with SPSS Version 20 program. Based on the results of hypothesis testing, it is known that the mobile SAMSAT service, service quality has a positive effect on taxpayer compliance, while tax sanctions have no effect on taxppayer compliance
Uncontrolled Keywords: Mobile SAMSAT Services, Service Quality, Tax Sanctions, Taxpayer Compliance Pelayanan SAMSAT Keliling, Kualitas Pelayanan, Sanksi Pajak, Kepatuhan Wajib Pajak.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Perpustakaan Pusat
Date Deposited: 19 Dec 2022 10:28
Last Modified: 19 Dec 2022 10:28
URI: http://eprints.untirta.ac.id/id/eprint/18567

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