Islammiyah, Feriza Lucia (2023) PENGARUH KESADARAN WAJIB PAJAK DAN TINGKAT PEMAHAMAN WAJIB PAJAK KENDARAAN BERMOTOR TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS KANTOR SAMSAT DI KABUPATEN LAMONGAN). Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.
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Abstract
The puporse of this study is to determine and test empirically the effect of taxpayer awareness and the level of understanding of motorized vehicle taxpayers on SAMSAT compliance in Lamongan Regency. The research used a quantitative approach, using primary data through questionnaires. The subjects of this study were all motorized vehicle taxpayers in the Samsat Office of Lamongan Regency. The sample in this study used non�probability sampling with the slovin formula technique with a total of 100 samples. The analysis technique in this study used multiple linear regression analysis with the help of IMB SPSS Statistics 26 software. The results of this study indicate that (1) Taxpayer awareness has a significant effect on increasing taxpayer compliance. (2) Taxpayer understanding has a significant effect on increasing taxpayer compliance. Keywords : Taxpayer Awareness, Taxpayer Understanding, Taxpayer Compliance
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Feriza Lucia | ||||||||
| Date Deposited: | 25 May 2023 07:11 | ||||||||
| Last Modified: | 25 May 2023 07:11 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/13653 |
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