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Title: | Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Medan |
Other Titles: | Factors Affecting the Compliance Level of Motorized Vehicle Taxpayers in Medan City |
Authors: | Putra, Tri Nugraha |
Keywords: | kualitas pelayanan;pengetahuan pajak;sanksi pajak;kepatuhan pajak;service quality;tax knowledge;tax sanctions;tax compliance |
Issue Date: | 20-Sep-2022 |
Publisher: | Universitas Medan Area |
Series/Report no.: | NPM;188330028 |
Abstract: | Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Medan. Metode penelitian yang dilakukan adalah penelitian asosiatif, dimana variabel diukur dengan skala likert. Jenis dan sumber data dalam penelitian ini yaitu data primer, diperoleh secara langsung dengan wawancara dan data sekunder, diperoleh dari badan pusat statistik kota Medan. Teknik pengumpulan data dilakukan dengan pengamatan (observation) dan pertanyaan (questionnaire). Populasi dalam penelitian ini adalah seluruh populasi di Kantor Samsat Medan Jl. Putri Hijau No.14, Kesawan, Medan Barat, Kota Medan, No Telepon: +62-61- 4159471, Provinsi Sumatera Utara 20231 yang berjumlah 1120 orang dari periode Juli tahun 2021. Pengambilan sampel dilakukan dengan tehnik random sampling atau acak. Dalam penelitian ini jumlah sampel relatif kecil yaitu sebanyak 92 orang. Pengolahan data menggunakan perangkat lunak SPSS versi 17.00, dengan analisis deskriptif dan pengujian hipotesis analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) secara parsial variabel kualitas pelayanan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kota Medan.(2) secara parsial variabel pengetahuan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kota Medan..(3) secara parsial variable sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kota Medan. (4) secara simultan variabel kualitas pelayanan pajak, pengetahuan pajak dan sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kota Medan. The purpose of this study was to determine and analyze the factors that influence the level of compliance of motorized vehicle taxpayers in the city of Medan. The research method used is associative research, where the variables are measured using a Likert scale. Methods of data collection is done by interview (interview), with a list of questions (questionnaire) and study documentation. The population in this study was the entire population at the Medan Samsat Office Jl. Putri Hijau No.14, Kesawan, West Medan, Medan City, Telephone Number: +62-61-4159471, North Sumatra Province 20231, totaling 1120 people from the period of July2021. Sampling with the saturated sampling method or better known as census terms. In this study, the number of samples was relatively small, as many as 92 people. Data processing using SPSS version 17.00 software, with descriptive analysis and hypothesis testing with multiple regression analysis. The results showed that: (1) partially the variable of tax service quality had a significant effect on taxpayer compliance in paying motor vehicle taxes in the city of Medan. (2) partially the tax knowledge variable had a significant effect on taxpayer compliance in paying motor vehicle taxes in the city. Medan. (3) partially variable tax sanctions have a significant effect on taxpayer compliance in paying motor vehicle taxes in the city of Medan. (4) Simultaneously, the variables of tax service quality, tax knowledge and tax sanctions have a significant effect on taxpayer compliance in paying motor vehicle taxes in Medan City. |
Description: | 68 Halaman |
URI: | http://repository.uma.ac.id/handle/123456789/19040 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
188330028 - Tri Nugraha Putra Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 2.62 MB | Adobe PDF | View/Open |
188330028 - Tri Nugraha Putra Chapter IV.pdf Restricted Access | Chapter IV | 445.35 kB | Adobe PDF | View/Open Request a copy |
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