Pengaruh Program Layanan Samsat, Razia Lapangan, Insentif Pajak, dan Pemutihan Pajak Kendaraan Bermotor Terhadap tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua di Surabaya Timur
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Institusion
Universitas Katolik Darma Cendika
Author
Hadiyanto, Melinda
Subject
HF5601 Accounting
Datestamp
2023-03-17 04:19:45
Abstract :
Melinda Hadiyanto, 2022. The Influence of the SAMSAT Service Program, Field Raids, Tax Incentives, and Motor Vehicle Tax Offsets on the Compliance Level of Two-Wheel Vehicle Taxpayers in East Surabaya. This study aims to determine the effect of SAMSAT Services, Field Raids, Tax Incentives, and Partial Bleaching of Motor Vehicle Taxes on the Compliance of Two-Wheeled Motorized Vehicle Taxpayers in East Surabaya. This type of research uses a quantitative approach. The sample used in this study were taxpayers who had been in SAMSAT East Surabaya and had 100 respondents with the Lemeshow formula from the Accidental Sampling method. The sampling method in this study used a Likert scale and data collection was carried out by distributing questionnaires. The data analysis technique in this study consisted of an instrument test containing a validity test and a reliability test; classic assumption test which contains normality test, multicollinearity test and, heteroscedasticity test; multiple linear regression test; also a hypothesis test containing the coefficient of determination test and t test, where the calculations are carried out using the SPSS for Windows Release 25 program. The results of data analysis show that the SAMSAT Service and Motor Vehicle Tax Whitening partially affect the Compliance of Motor Vehicle Taxpayers, while Field Raids and Motor Vehicle Tax Incentives partially have no effect on the Compliance of Two-Wheeled Motorized Vehicle Taxpayers in East Surabaya.
Melinda Hadiyanto, 2022. The Influence of the SAMSAT Service Program, Field Raids, Tax Incentives, and Motor Vehicle Tax Offsets on the Compliance Level of Two-Wheel Vehicle Taxpayers in East Surabaya. This study aims to determine the effect of SAMSAT Services, Field Raids, Tax Incentives, and Partial Bleaching of Motor Vehicle Taxes on the Compliance of Two-Wheeled Motorized Vehicle Taxpayers in East Surabaya. This type of research uses a quantitative approach. The sample used in this study were taxpayers who had been in SAMSAT East Surabaya and had 100 respondents with the Lemeshow formula from the Accidental Sampling method. The sampling method in this study used a Likert scale and data collection was carried out by distributing questionnaires. The data analysis technique in this study consisted of an instrument test containing a validity test and a reliability test; classic assumption test which contains normality test, multicollinearity test and, heteroscedasticity test; multiple linear regression test; also a hypothesis test containing the coefficient of determination test and t test, where the calculations are carried out using the SPSS for Windows Release 25 program. The results of data analysis show that the SAMSAT Service and Motor Vehicle Tax Whitening partially affect the Compliance of Motor Vehicle Taxpayers, while Field Raids and Motor Vehicle Tax Incentives partially have no effect on the Compliance of Two-Wheeled Motorized Vehicle Taxpayers in East Surabaya.
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