Maulidya, Alifia Andita (2025) Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Mojokerto. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
Motor vehicle taxpayer compliance is still a challenge for the Mojokerto City Government in increasing regional tax revenues. This study aims to analyze the effect of taxpayer awareness, quality of tax services, and tax sanctions on motor vehicle taxpayer compliance in Mojokerto City. The population in this study was motor vehicle taxpayers in Mojokerto City, while the sample used was 109 respondents selected using convenience sampling techniques. This study uses a quantitative method with data collection through distributing questionnaires. The data obtained were analyzed using the Partial Least Squares-Structural Equation Modeling method with SmartPLS 4.0 software. The results of the study indicate that taxpayer awareness and tax sanctions have a significant positive effect on motor vehicle taxpayer compliance, while the quality of tax services does not have a significant effect. This finding indicates that increasing taxpayer compliance is more influenced by individual awareness and the effectiveness of the implementation of sanctions applied, not the quality of services provided. The implications of this study emphasize the importance of massive tax education and the application of stricter sanctions to increase compliance. Regional tax policies should focus on increasing awareness and the effectiveness of rule enforcement rather than just improving tax services. Keywords: Taxpayer Compliance, Taxpayer Awareness, Tax Service Quality, Tax Sanctions, Motor Vehicle Tax.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ALIFIA ANDITA MAULIDYA |
| Date Deposited: | 06 Mar 2025 02:00 |
| Last Modified: | 06 Mar 2025 02:00 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13119 |
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