Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan, Sistem E-Samsat Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Tegal

Shafril Wahyu Dwi Wicaksono, Shafril (1997) Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan, Sistem E-Samsat Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Tegal. Skripsi thesis, Universitas Pancasakti Tegal.

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Abstract

Shafril Wahyu Dwi Wicaksono, 2020. The Influence of Taxpayer Awareness, Tax Knowledge, Tax Sanctions, Samsat Electronic Systems And Public Service Accountability Againts Motor Vehicle Taxpayer Compliance in Tegal City. This study aims to determine the positive effect of Taxpayer Awareness, Tax Knowledge, Tax Sanctions, Samsat Electronic Systems And Public Service Accountability on motor vehicle taxpayers compliance at the SAMSAT Office in Tegal City. The type of research is quantitative descriptive. The data used in this study are primary data. The population is 130.846 units of taxpayer motorized vehicles, from the data obtained 100 respondents with the sampling method using the random sampling method. Data collection was carried out through questionnaires. The analysis used is multiple linear regression analysis method. Based on the result of the analysis shows that awareness of taxpayers and public service accountability has a positive effect, while tax knowledge, tax sanctions and samsat electronic system does not have a positive effect on motor vehicle taxpayers compliance at the SAMSAT Office in Tegal City. Keywords: awareness, knowledge, sanctions, system, servicing, motor vehicle tax

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