| dc.contributor.advisor | TAHAR,AFRIZAL | |
| dc.contributor.author | LARASATI, PUNGKI MONICA | |
| dc.date.accessioned | 2017-04-20T06:29:18Z | |
| dc.date.available | 2017-04-20T06:29:18Z | |
| dc.date.issued | 2017-01-24 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/10157 | |
| dc.description | Tujuan dari penelitian ini adalah menguji pengaruh reformasi administrasi
perpajakan, sanksi perpajakan, kualitas pelayanan dan kesadaran wajib pajak
terhadap tingkat kepatuhan wajib pajak kendaraan bermotor. Subyek dalam
penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar di Samsat
Kota Magelang. Teknik pengambilan sampel menggunakan metode convenience
sampling, dan diperoleh sampel sebanyak 100 responden. Sebanyak 100
kuesioner disebar kemudian sebanyak 97 kuesioner dapat diolah dan diuji
menggunakan model regresi linear berganda. Alat analisis yangg digunakan yaitu
SPSS 20.
aaaaaaaHasil penelitian menunjukkan bahwa sanksi perpajakan dan kualitas
pelayanan berpengaruh positif terhadap peningkatan kepatuhan wajib pajak
kendaraan bermotor, sedangkan reformasi administrasi perpajakan dan kesadaran
wajib pajak berpengaruh negatif terhadap peningkatan kepatuhan wajib pajak
kendaraan bermotor. | en_US |
| dc.description.abstract | The purpose of this research was test the influence of tax administration
reform, tax penalty, service quality and taxpayers awareness on motor vehicles
taxpayer level of compliance. The subject in this research that motor vehicles
taxpayer registered in the Samsat Magelang City. The sampling technique using
convenience sampling method with sample of 100 respondents. A 100
questionnaires administered then 97 questionnaires were return and could be
examined using the multiple linear regression model. Analysis tool used in this
research is the SPSS 20.
aaaaaaaThe results showed that tax penalty and service quality have influence on
increase tax compliance of motor vehicles, while tax administration reform and
taxpayers awareness have no influence on increase tax compliance of motor
vehicles. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Tax Compliance, Tax Administration Reform, Tax Penalty, Service Quality, and Taxpayers Awarness. Kepatuhan Wajib Pajak, Reformasi Administrasi Perpajakan, Sanksi Perpajakan, Kualitas Pelayanan, dan Kesadaran Wajib Pajak. | en_US |
| dc.title | PENGARUH ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, KUALITAS PELAYANAN DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus pada Samsat Kota Magelang) | en_US |
| dc.type | Thesis
SKR
084 | en_US |
