YULIYANTO, YULIYANTO (2021) FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI JEMBER. Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT purpose of this study is to examine and analyze the factors that influence taxpayer compliance in paying motor vehicle tax in Jember. The number of samples used in this study were 100 respondents with the determination of the sample using accidental sampling method. Data collection using a questionnaire. The data analysis method uses data quality test analysis (validity test, reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test), determination coefficient, multiple regression analysis, t test and f test. The results of this study indicate that only the tax sanction variable has a partial effect with a significant value of 0.001, while taxpayer awareness, moral obligation, service quality, and tax sanctions have no significant effect on taxpayer compliance. However, simultaneously it shows that the awareness of taxpayers, moral obligations, quality of service, tax sanctions, and accountability of public services together have an effect on taxpayer compliance. Keywords : taxpayer awareness, moral obligation, service quality, tax sanctions, public service accountability, taxpayer complian

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	13 Apr 2022 07:00
Last Modified:	13 Apr 2022 07:00
URI:	http://repo.itsm.ac.id/id/eprint/700

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