EVA, OKTAVIANA WULANDARI (2024) PENGARUH SANKSI PAJAK, TINGKAT PENDAPATAN, PEMAHAMAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENUNGGAKAN PAJAK KENDARAAN BERMOTOR DI KABUPATEN BANYUWANGI. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

Text EVA OKTAVIANA WULANDARI_ NIM 20104839.pdf Download (3MB)

Abstract

ABSTRACT This study aims to determine the effect of Tax Sanctions, Income Level, Tax Understanding and Taxpayer Awareness on Motor Vehicle Tax Arrears in Banyuwangi Regency. The type of data used in this study is a quantitative method using primary data obtained through distributing questionnaires and secondary data obtained from the Banyuwangi Regional Revenue Service Technical Implementation Unit. The population of this study is motor vehicle taxpayers in Banyuwangi Regency who have been in tax arrears in 2019-2023 totaling 100 people. The sampling technique was carried out using incidental sampling technique. The analysis method used is multiple linear regression analysis. The results of this study indicate that Tax Sanctions, Tax Understanding and Taxpayer Awareness have a partial effect on Motor Vehicle Tax Arrears. While the income level does not partially affect the delinquency of motor vehicle tax. Tax Sanctions, Income Level, Tax Understanding and Taxpayer Awareness have a simultaneous effect on Motor Vehicle Tax Arrears. Keywords: Tax Delinquency, Tax Sanctions, Income Level, Tax Understanding, Taxpayer Awareness.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 12:45
Last Modified:	10 Feb 2025 12:45
URI:	http://repo.itsm.ac.id/id/eprint/1294

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