Rachmawan, Duvan (2021) Prediktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor dengan di Mediasi oleh Kesadaran Wajib Pajak di Kabupaten Sidoarjo. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

This study aims to analyze and determine the predictors that affect the compliance of motor vehicle taxpayers mediated by the awareness of taxpayers in Sidoarjo Regency. The predictors used in this study are taxation socialization and tax sanctions as exogenous variables, taxpayer awareness as a mediating variable, and motor vehicle taxpayer compliance as endogenous variables. The population and sample in this study were all taxpayers, especially motorized vehicles in the scope of Sidoarjo, amounting to 101 respondents. This study uses primary data with online questionnaires via google form. The sampling technique used is convenience sampling. The data analysis technique used Partial Least Square Structural Equation Modeling (PLS-SEM) with WarpPLS 7.0 software. The results of this study state that taxation socialization has a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions have a positive and insignificant effect on motor vehicle taxpayer compliance. Taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance. Taxpayer awareness is significantly partially able to mediate the relationship of the effect of tax socialization on taxpayer compliance. Taxpayer awareness is partially able to mediate the relationship of the effect of tax sanctions on motor vehicle taxpayer compliance. Keywords: Tax Socialization, Tax Sanctions, Taxpayer Awareness, Taxpayer Compliance

Item Type:	Thesis (Undergraduate)
Subjects:	600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions:	Bachelor of Accountancy
Depositing User:	DUVAN RACHMAWAN
Date Deposited:	05 Oct 2021 03:13
Last Modified:	05 Oct 2021 03:13
URI:	http://eprints.perbanas.ac.id/id/eprint/8207

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