PENGARUH SANKSI ADMINISTRASI, TINGKAT PENDAPATAN DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Kantor SAMSAT Kota Sidoarjo)
Total View This Week0
Total View This Week0
Institusion
Universitas Bhayangkara Surabaya
Author
Sari, Sri Dwina Anggar
Subject
Tax
Datestamp
2024-06-13 03:00:06
Abstract :
At this time, the number of motorized vehicle owners continues to grow, the Samsat office should make good use of it to become the driving force in collecting motorized vehicle taxes in all regions in Indonesia, especially in the city of Sidoarjo, this is done to increase local revenue (PAD) through the increase in taxpayer compliance means that state revenues also continue to increase. This research is a quantitative study. The population of this study are motor vehicle taxpayers who are registered at the SAMSAT office in Sidoarjo City. The research sample was determined using the slovin formula. Test the hypothesis using the validity test, reliability test and t test Administrative sanctions variable has a significance value of 0.000 less than 0.05, income level variable has a significance value of 0.029 less than 0.05 and SAMSAT system variable in Sidoarjo City has a significance value of 0.000 is less than 0.05. The results of this study prove that administrative sanctions, income levels and the SAMSAT Drive thru system have a positive and significant effect on motor vehicle taxpayer compliance at the SAMSAT office in Sidoarjo City.
At this time, the number of motorized vehicle owners continues to grow, the Samsat office should make good use of it to become the driving force in collecting motorized vehicle taxes in all regions in Indonesia, especially in the city of Sidoarjo, this is done to increase local revenue (PAD) through the increase in taxpayer compliance means that state revenues also continue to increase. This research is a quantitative study. The population of this study are motor vehicle taxpayers who are registered at the SAMSAT office in Sidoarjo City. The research sample was determined using the slovin formula. Test the hypothesis using the validity test, reliability test and t test Administrative sanctions variable has a significance value of 0.000 less than 0.05, income level variable has a significance value of 0.029 less than 0.05 and SAMSAT system variable in Sidoarjo City has a significance value of 0.000 is less than 0.05. The results of this study prove that administrative sanctions, income levels and the SAMSAT Drive thru system have a positive and significant effect on motor vehicle taxpayer compliance at the SAMSAT office in Sidoarjo City.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
