PENGARUH SANKSI ADMINISTRASI, TINGKAT PENDAPATAN DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Kantor SAMSAT Kota Sidoarjo)

Sari, Sri Dwina Anggar (2023) PENGARUH SANKSI ADMINISTRASI, TINGKAT PENDAPATAN DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Kantor SAMSAT Kota Sidoarjo). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

At this time, the number of motorized vehicle owners continues to grow, the Samsat office should make good use of it to become the driving force in collecting motorized vehicle taxes in all regions in Indonesia, especially in the city of Sidoarjo, this is done to increase local revenue (PAD) through the increase in taxpayer compliance means that state revenues also continue to increase. This research is a quantitative study. The population of this study are motor vehicle taxpayers who are registered at the SAMSAT office in Sidoarjo City. The research sample was determined using the slovin formula. Test the hypothesis using the validity test, reliability test and t test Administrative sanctions variable has a significance value of 0.000 less than 0.05, income level variable has a significance value of 0.029 less than 0.05 and SAMSAT system variable in Sidoarjo City has a significance value of 0.000 is less than 0.05. The results of this study prove that administrative sanctions, income levels and the SAMSAT Drive thru system have a positive and significant effect on motor vehicle taxpayer compliance at the SAMSAT office in Sidoarjo City.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Administrative Sanctions, Income Level, Drive thru SAMSAT system and Motorized Vehicles
Subjects: Accounting > Tax
Accounting > Tax
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 13 Jun 2024 02:55
Last Modified: 13 Jun 2024 03:00
URI: http://eprints.ubhara.ac.id/id/eprint/2530

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