PENGARUH KESADARAN WAJIB PAJAK, TARIF PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Pada Wajib Pajak Kendaraan Bermotor di Samsat Kec. Pasar Minggu Jakarta Selatan)

Wacana Jurnal Sosial dan Humaniora Pub Date : 2021-03-22 DOI:10.47313/PPL.V5I10.950

Dipa Teruna Awaloedin, Erwin Indriyanto, Leli Meldiyani

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引用次数: 1

Abstract

Abstract This study aims to determine the effect of awareness of taxpayers, tax rates and tax authorities services on compliance of motor vehicle taxpayers in the study of Samsat, South Jakarta, Pasar Minggu sub-district.This research data uses primary data. The population of this study is the Motor Vehicle Taxpayer registered at Samsat, South Jakarta. The sample used in this study were 100 respondents. The sampling technique uses accidental sampling method. Data were processed using SPSS version 23.The results showed that taxpayer awareness had a positive and significant effect on motor vehicle taxpayer compliance. This is evidenced by 2.134> 1.985 and with a significance level of 0.035 1,985 and with a significance level of 0.010 1,985 and with a significance level of 0.001 1,985 dan dengan tingkat signifikansi 0,035 1,985 dan dengan tingkat signifikansi 0,010 1,985 dan dengan tingkat signifikansi 0,001< 0,05, uji parsial (uji t) variabel yang dominan mempengaruhi kepatuhan wajib pajak orang pribadi adalah pengetahuan wajib pajak dengan nilai signifikansi sebesar 0.024.

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纳税人的认识、税率和财政服务对机动车纳税人(车辆税研究)的影响。(雅加达南部市场)

本研究以南雅加达Samsat市Pasar Minggu街道为研究对象，旨在确定纳税人意识、税率和税务机关服务对机动车纳税人合规的影响。本研究数据使用原始数据。本研究的人口是在南雅加达Samsat登记的机动车纳税人。本研究使用的样本为100名受访者。抽样技术采用偶然抽样方法。数据采用SPSS version 23进行处理。结果表明，纳税人意识对机动车纳税人合规性有显著的正向影响。这证明了2.134 bb0 1.985，显著性水平为0.035 1985，显著性水平为0.010 1985，显著性水平为0.001 1985，显著性水平为0.035 1985，显著性水平为0.010 1985，显著性水平为0.001 1985，显著性水平为0.005，显著性(uji t)变量yang dominan mempengaruhi kepatuhan wajib pajak orang pribadi adalah pengetahuan wajib pajak dengan nilai signifikansi sebesar 0.024。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Wacana Jurnal Sosial dan Humaniora

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审稿时长

10 weeks