PENGARUH MOTIVASI, SANKSI, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA 2 DI KOTA PALEMBANG

ADREAN, ROWALDI (2023) PENGARUH MOTIVASI, SANKSI, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA 2 DI KOTA PALEMBANG. Other thesis, Polteknik Negeri Sriwijaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Motivasi, Sanksi, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda 2 di Kota Palembang. Populasi dalam penelitian ini adalah seluruh wajib pajak yang di Kota Palembang. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden yang dihitung berdasarkan rumus Slovin dengan metode penentuan sampel Accidental Sampling. Penelitian ini menggunakan alat analisis regresi linier berganda dengan bantuan SPSS versi 29. Hasil penelitian menemukan bahwa Motivasi, Sanksi, dan Kualitas Pelayanan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Kendaraan. Uji secara simultan menunjukkan hasil bahwa variabel Motivasi, Sanksi, dan Kualitas Pelayanan secara bersama-sama berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan. Nilai Adjusted R Square sebesar 0,725, yang berarti Motivasi, Sanksi, dan Kualitas Pelayanan berpengaruh sebesar 72,5% terhadap Kepatuhan Wajib Pajak dan sisanya dipengaruhi oleh variabel lain yang tidak dijelaskan pada penelitian ini.

Item Type: Thesis (Other)
Uncontrolled Keywords: Kepatuhan Wajib Pajak, Motivasi, Sanksi, Kualitas Pelayanan
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 03 Jun 2024 02:07
Last Modified: 03 Jun 2024 02:07
URI: http://eprints.polsri.ac.id/id/eprint/14968

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