Pengaruh Program Pemutihan Pajak, Pembebasan Bea Balik Nama dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi pada Wajib Pajak SAMSAT Kabupaten Sidoarjo)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Saputra, Rio
Subject
657.45 - AUDITING
Datestamp
2023-11-29 03:00:12
Abstract :
The purpose of this study is to determine the effect of the tax bleaching program, exemption of name reversal duty and taxpayer awareness on the compliance of Motor Vehicle taxpayers in Sidoarjo Regency. The data used are primary data obtained from the distribution of questionnaires in the form of gforms (online) and hardfiles (offline) given to respondents. This type of research is Quantitative, while the population for this study is motor vehicle taxpayers registered in SAMSAT Sidoarjo Regency. The data collection method uses Accidental Sampling. The sample from this study was 109 respondents. The analysis method used is multiple linear regression which is processed using SPSS Software version 24. Based on the results of partial tests, it shows that the variables of the tax bleaching program and taxpayer awareness affect the compliance of Motor Vehicle taxpayers. Meanwhile, the variable exemption from name duty does not affect the compliance of Motor Vehicle taxpayers. Keywords : Whitening Program, Name Duty Exemption, Awareness
The purpose of this study is to determine the effect of the tax bleaching program, exemption of name reversal duty and taxpayer awareness on the compliance of Motor Vehicle taxpayers in Sidoarjo Regency. The data used are primary data obtained from the distribution of questionnaires in the form of gforms (online) and hardfiles (offline) given to respondents. This type of research is Quantitative, while the population for this study is motor vehicle taxpayers registered in SAMSAT Sidoarjo Regency. The data collection method uses Accidental Sampling. The sample from this study was 109 respondents. The analysis method used is multiple linear regression which is processed using SPSS Software version 24. Based on the results of partial tests, it shows that the variables of the tax bleaching program and taxpayer awareness affect the compliance of Motor Vehicle taxpayers. Meanwhile, the variable exemption from name duty does not affect the compliance of Motor Vehicle taxpayers. Keywords : Whitening Program, Name Duty Exemption, Awareness
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