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Title: | Pengaruh Pelayanan Pajak Pemeriksaan Pajak Serta Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Pada Samsat Dolok Masihul |
Other Titles: | The Effect of Tax Audit Services and Motor Vehicle Tax Sanctions Towards Taxpayer Compliance with Samsat Dolok Masihul |
Authors: | Manusari, Putri |
metadata.dc.contributor.advisor: | Dalimunthe, Hasbiana |
Keywords: | wajib pajak;kenderaan bermotor;regresi liniar berganda;dolok masihul;taxpayer;motor vehicle;multiple linear regression |
Issue Date: | 28-Mar-2022 |
Publisher: | Universitas Medan Area |
Series/Report no.: | NPM;178330109 |
Abstract: | Penelitian ini bertujuan untuk mengetahui pengaruh pelayanan pajak, pemeriksaan pajak dan sanksi pajak kendaraan bermotor terhadap kepatuhan wajib pajak pada SAMSAT Dolok Masihul.P opulasi sampel yang digunakan sebanyak 100 responden dengan metode pengambilan sampel menggunakan teknik Sampling melalui penyebaran kuesioner. Metode pengujian menggunakan Uji Validitas dan Reliabilitas, Uji Asumsi Klasik, dan Analisis Regresi Berganda dengan Program SPSS. Hasil dari penelitian ini adalah bahwa pelayanan pajak, pemeriksaan pajak dan sanksi pajak kendaraan bermotor berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak di kantor SAMSAT Dolok Masihul. Dengan hasil penelitian ini diharapkan kantor SAMSAT Dolok Masihul dapat meningkatkan kinerja pelayanannya sehingga dapat meningkatkan kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor. This study aims to determine the effect of tax services, tax audits and motor vehicle tax sanctions on taxpayer compliance at SAMSAT Dolok Masihul. The sample population used was 100 respondents with the sampling method using the Sampling technique through distributing questionnaires. The test method uses Validity and Reliability Test, Classical Assumption Test, and Multiple Regression Analysis with SPSS Program. The results of this study are that tax services, tax audits and motor vehicle tax sanctions have a positive and significant effect on taxpayer compliance at the SAMSAT Dolok Masihul office. With the results of this study, it is hoped that the SAMSAT Dolok Masihul office can improve its service performance so that it can increase taxpayer compliance in paying motor vehicle taxes. |
Description: | 81 Halaman |
URI: | http://repository.uma.ac.id/handle/123456789/17135 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330109 - Putri Manusari - Chapter IV.pdf Restricted Access | Chapter IV | 812.56 kB | Adobe PDF | View/Open Request a copy |
178330109 - Putri Manusari - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.24 MB | Adobe PDF | View/Open |
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