Dewantari, Aliya Zhalsabilla (2023) Pengaruh Kesadaran Wajib Pajak dan Pemahaman E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan Sebagai Variabel Moderating (Studi Kasus Wajib Pajak Kendaraan Bermotor Kantor Samsat Bojonegoro Tahun 2022). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to test and prove the influence of taxpayer awareness and understanding of e-Samsat on motor vehicle taxpayer compliance with tax socialization as a moderating variable. The population in the study were motor vehicle taxpayers at the SAMSAT Office in the Bojonegoro region who were recorded in 2022. The sample in this study was part of the population. Sampling in this study used a simple random sampling method with the Slovin formula so that 100 people were obtained as research respondents. The data collection technique in this research is by distributing questionnaires to taxpayers at the SAMSAT Office and Google form. Meanwhile, the analysis technique used is the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach with the Smart PLS software 4.0 application. The results of this research indicate that taxpayer awareness and understanding of e-SAMSAT have a significant influence on motor vehicle taxpayer compliance. However, this tax socialization has no effect on taxpayer awareness and e-Samsat understanding of taxpayer compliance. This is because taxpayers do not understand the existence of tax socialization through social media provided by the Samsat office. Key words: taxpayer awareness; e-SAMSAT understanding; tax socialization; taxpayer compliance
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Aliya Zhalsabilla Dewantari | ||||||||
| Date Deposited: | 01 Sep 2023 06:18 | ||||||||
| Last Modified: | 01 Sep 2023 06:18 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/17064 |
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