Muslimah, Aprilia (2024) Pengaruh Kewajiban Moral Wajib Pajak, Kondisi Finansial Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor (Studi pada Kantor Bersama SAMSAT Surabaya Selatan). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Taxes are an obligatory payment to the state that can be imposed on individuals who are required to pay them in accordance with rules without receiving any kind of reimbursement. These taxes can be directly assigned to the state and are used to fund general expenses associated with the government's operations. The annual increase in motor vehicles may have an effect on taxpayer compliance. The purpose of this study is to ascertain how taxpayer compliance with regard to paying motor vehicle taxes is impacted by taxpayer moral obligations, taxpayer financial circumstances, and taxpayer sanctions. This study employed Structural Equation Modeling Partial Least Square (SEM PLS) analysis as a data analysis technique. Purposive sampling, which implies selecting samples with the intention of looking at certain factors first, is a non-probability sampling strategy used in this study. Findings from this study indicate that while financial conditions do not significantly affect taxpayer compliance, taxpayer moral obligations and tax sanctions do have a considerable positive impact.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Aprilia Muslimah April | ||||||||
| Date Deposited: | 22 Jul 2024 09:48 | ||||||||
| Last Modified: | 22 Jul 2024 09:48 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/27121 |
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