对机动车税计划的影响,对机动车名称的免税豁免,以及对机动车纳税人的税收社会化的影响

Cinti Rahayu, Amirah
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引用次数: 4

摘要

本研究旨在证明机动车税(PKB)、名称自由转让(BBNKB)和社会化征税对纳税人缴纳机动车税的影响。本研究的人群均为在SAMSAT布雷布联合办事处登记的机动车纳税人。本研究中使用的样本是偶然抽样法,是一种偶然确定样本的技术,即任何偶然遇到研究人员的人。采用问卷调查法收集资料,问卷量为100份。数据分析技术采用多元线性回归分析。结果表明:机动车税(PKB)(显著值为0000 < 0.005)、姓名自由转让(BBNKB)(显著值为013 < 0.05)和社会化(显著值为0000 < 0.05)对农村居民收入有部分影响。同时,所有变量对纳税人在SAMSAT布雷布联合办事处缴纳机动车税的影响显著值为0000 < 0.05。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at   SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.
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