| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | LESTARI, USLY AYU | |
| dc.date.accessioned | 2018-06-07T02:56:11Z | |
| dc.date.available | 2018-06-07T02:56:11Z | |
| dc.date.issued | 2018-03-22 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/19647 | |
| dc.description | Penelitian ini bertujuan untuk menganalisis pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak, Tanggung Jawab Moral, Lingkungan, Sikap Fiskus, dan Sanksi Denda terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Pengumpulan data pada penelitian ini menggunakan metode survey dengan media kuesioner yang diberikan kepada responden yang berada di Kabupaten Sleman, Bantul, dan Kota Yogyakarta. Teknik pengambilan sampel menggunakan convenience sampling.Penyebaran kuesioner sebanyak 150kuesioner yang dibagikan dan 136 kuesioner yang sempurna dan dapat diolah. Data diolah menggunakan SPSS v.21 dengananalisis Regresi Linear Berganda.
Hasil penelitian menunjukkan Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak, Tanggung Jawab Moral, dan Sanksi Dendaberpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor sedangkan Lingkungan dan Sikap Fiskus berpengaruh negatif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. | en_US |
| dc.description.abstract | This study aims to analyze the influence of Taxpayer Awareness, Taxpayer knowledge, Moral Responsibility, Environment, Fiscal Attitudes, and Penalty Sanctions to Vehicle Taxpayer Compliance. Data collection in this research using survey method with questionnaires given to respondents who are in Sleman, Bantul, and Yogyakarta. The sampling technique uses convenience sampling. Questionnaires distributed as many as 150 questionnaires were distributed and 136 questionnaires were perfect and could be processed. The data were processed by using SPSS v.21 with multiple linear regression analysis.
The results showed Taxpayer Awareness, Taxpayer Knowledge, Moral Responsibility, and Penalty Sanctions have a positive effect on Vehicle Taxpayer Compliance while the Environment and Fiscal Attitudes have a negative effect on Vehicle Taxpayer Compliance. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Taxpayer Awareness, Environment, Fiscal Attitudes, Fines Sanctions, Vehicle Taxpayer Compliance. Kesadaran Wajib Pajak, Lingkungan, Sikap Fiskus, Sanksi Denda, Kepatuhan Wajib Pajak Kendaraan Bermotor. | en_US |
| dc.title | FAKTOR INTERNAL DAN EKSTERNAL YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI DIY | en_US |
| dc.type | Thesis
SKR
FEB
106 | en_US |
