| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Liana, Liana |
|
| dc.creator |
Sofianty, Diamonalisa |
|
| dc.date |
2021-01-19 |
|
| dc.date.accessioned |
2021-03-15T04:01:38Z |
|
| dc.date.available |
2021-03-15T04:01:38Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/25222 |
|
| dc.identifier |
10.29313/.v7i1.25222 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29551 |
|
| dc.description |
Abstract. In the field of Indonesian taxation, a phenomenon that often occurs is the lack of taxpayer compliance, which can be caused by low satisfaction with the services provided and less knowledge of taxpayers, especially regarding motor vehicle taxes. Therefore, this research was conducted in order to determine the effect of service satisfaction and taxpayer knowledge on taxpayer compliance. The descriptive verification method was used in this research. Whereas in data collection, incidental sampling techniques are used so that if the taxpayer is considered appropriate as a respondent, the researcher can obtain the data. 50 tax payers registered in Samsat, Karawang Regency as samples. Hypothesis testing is done by multiple regression analysis with the coefficient of determination (R2), F test and t test. However, previously the classical assumption testing has been carried out including the normality test, then the multicollinearity test and also the heteroscedasticity test. The data obtained were processed with SPSS version 24 software. The results of the author's study indicate that the Samsat service satisfaction variable (X1) has no effect on motor vehicle taxpayer compliance (Y), while the taxpayer knowledge variable (X2) affects motor vehicle taxpayer compliance (Y).Keywords: Samsat Service Satisfaction, Taxpayer Knowledge, Motor Vehicle Taxpayer ComplianceAbstrak. Di bidang perpajakan Indonesia, fenomena yang sering terjadi adalah kurangnya kepatuhan wajib pajak, yang dapat disebabkan karena rendahnya kepuasan terhadap pelayanan yang diberikan dan pengetahuan wajib pajak yang kurang, terutama mengenai pajak kendaraan bermotor. Penelitian ini dilakukan untuk mengetahui apakah kepuasan layanan dan pengetahuan wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Metode deskriptif verifikatif digunakan dalam penelitian ini. Sedangkan dalam pengumpulan data digunakan teknik sampel secara insidental sehingga apabila Wajib Pajak yang dianggap layak sebagai responden maka peneliti dapat memperoleh data tersebut. 50 wajib pajak terdaftar di Samsat Kabupaten Karawang menjadi sampel dalam penelitian ini. Pengujian hipotesis dilakukan dengan analisis regresi berganda, koefisien determinasi (R2), uji F dan uji t. Namun, sebelumnya telah diuji pengujian asumsi klasik meliputi uji normalitas, kemudian uji multikolinearitas dan juga uji heteroskedastisitas. Data yang didapat diolah dengan software SPSS versi 24. Hasil penelitian penulis menunjukkan bahwa variabel kepuasan layanan samsat (X1) tidak berpengaruh terhadap variabel kepatuhan wajib pajak kendaraan bermotor (Y), sedangkan variabel pengetahuan wajib pajak (X2) berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor (Y).Kata Kunci : Kepuasan Layanan Samsat, Pengetahuan Wajib Pajak, Kepatuhan Wajib Pajak Kendaraan bermotor |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/25222/pdf |
|
| dc.rights |
Copyright (c) 2021 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 16-19 |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 16-19 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v7i1 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Kepuasan Layanan Samsat, Pengetahuan Wajib Pajak, Kepatuhan Wajib Pajak Kendaraan bermotor |
|
| dc.title |
Pengaruh Kepuasan Layanan SAMSAT dan Pengetahuan Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (PKB) |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Deskriftif Verifikatif |
|