Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dimoderasi Sosialisasi Perpajakan

Amalia, Anggun Rizqi (2023) Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dimoderasi Sosialisasi Perpajakan. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

Motor vehicle tax is a tax collection to fund the development of provincial areas, however there are still many taxpayers who are in arrears so that non-compliance arises. This research was conducted with the aim of testing and knowing the impact of modernization of the tax administration system on motor vehicle taxpayer compliance and tax socialization can moderate the effect of modernization of the tax administration system on motor vehicle taxpayer compliance. This type of research uses a quantitative approach. This research was obtained from respondents who were registered as motor vehicle taxpayers at the North Surabaya SAMSAT Joint Office. The total sample used is 100 respondents with calculations using the slovin formula. Collecting data using a questionnaire distributed to respondents. The data analysis technique used is Partial Least Square (PLS) in SmartPLS 4.0. The results showed that the modernization of the tax administration system had no effect on motor vehicle taxpayer compliance. Meanwhile, tax socialization was able to moderate the influence of modernization of the tax administration system on motor vehicle taxpayer compliance at the SAMSAT Joint Office, North Surabaya. Keywords: Modernization of the tax administration system, taxpayer compliance, tax socialization

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAnwar, SaifulNIDN0725035802UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: anggun rizqi amalia anggun
Date Deposited: 18 Jul 2023 06:41
Last Modified: 18 Jul 2023 06:41
URI: http://repository.upnjatim.ac.id/id/eprint/15356

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