ANALISIS FAKTOR – FAKTOR KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN VARIABEL MODERATING KEPUASAN KUALITAS PELAYANAN (Studi Kasus Kantor Bersama Samsat Surabaya Timur)

Wulandari, Retno (2022) ANALISIS FAKTOR – FAKTOR KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN VARIABEL MODERATING KEPUASAN KUALITAS PELAYANAN (Studi Kasus Kantor Bersama Samsat Surabaya Timur). Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.

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Abstract

Taxpayer compliance is a condition in which the Taxpayer carries out all his tax obligations and rights in a formal and material form. This study aims to examine and analyze motor vehicle tax incentives and motor vehicle transfer fees on motor vehicle taxpayer compliance with service quality satisfaction as a moderating variable. This study was obtained from respondents of all motorized vehicle taxpayers at the East Surabaya SAMSAT Joint Office of 34,580 respondents. The sample used the slovin formula to obtain as many as 100 respondents who are motor vehicle taxpayers. This study uses primary data by distributing questionnaires. In addition to primary data, this study also uses secondary data. This type of research uses quantitative research. The data analysis technique used is Partial Least Square (PLS). The results of this study explain that motor vehicle tax incentives have no effect on motor vehicle tax compliance. The transfer fee for motorized vehicles affects the compliance of motorized vehicle taxpayers. Service quality satisfaction has an effect on the relationship between motor vehicle tax incentives and motor vehicle tax compliance. Service quality satisfaction has no effect on the relationship between transfer fees for motorized vehicles and taxpayer compliance with motorized vehicles.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSetyo Budiwitjaksono, GideonNDIN0722066701UNSPECIFIED
Subjects: H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Retno Wulandari -
Date Deposited: 07 Jun 2022 05:06
Last Modified: 07 Jun 2022 05:06
URI: http://repository.upnjatim.ac.id/id/eprint/6826

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