Hermadani, Ade Puja (2021) Pengaruh Sanksi Pajak, Akuntabilitas Pelayanan Publik, Modernisasi Sistem Administrasi, Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
The number of taxpayers from year to year is increasing. However, the increasing number of taxpayers is not proportional to taxpayer compliance in paying taxes, so it can create a problem in maximizing motor vehicle tax revenues in Surabaya. This study aims to examine the effect of Tax Sanctions, Public Service Accountability, Modernization of Administrative Systems, and Tax Awareness. The data collection method in this study was a questionnaire distributed via a google form link. The number of respondents from this study were 111 respondents who had the criteria of being 20 years old and over, owning a personal vehicle, either two-wheeled or four-wheeled, and domiciled in Surabaya. The data analysis technique uses Multiple Linear Regression Analysis using the SPSS 24 statistical application. The results indicate that tax sanctions, public service accountability, modernization of the administrative system affect tax compliance. However, taxpayer awareness has no effect on taxpayer compliance. Further research is expected to improve this research by increasing the quantity of data and including other variables that theoretically can be a determinant of taxpayer compliance.
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
Divisions: | Bachelor of Accountancy |
Depositing User: | ADE PUJA HERMADANI |
Date Deposited: | 20 Oct 2021 17:38 |
Last Modified: | 20 Oct 2021 17:38 |
URI: | http://eprints.perbanas.ac.id/id/eprint/8321 |
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