PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN E-SAMSAT, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

RAMADHANTY, AMELIA (2020) PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN E-SAMSAT, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK. Doctoral thesis, Sekolah Tinggi Ilmu Ekonomi SBI.

[img] Text
2. AMELIA.pdf

Download (224kB)

Abstrak

This study aims to examine the influence of perceived ease of use of e-Samsat, tax sanctions, and taxpayer awareness of taxpayer compliance. The results of this study are expected to contribute to vehicle taxpayer compliance in Samsat Sleman by knowing perceived ease of use of e-Samsat, tax sanctions, and taxpayer awareness. So it can be used as consideration to systems development and the new policies for Samsat Sleman. The samples used in this study were 100 respondents with accidental sampling method. Data was collected by questionnaire method. The data analysis techniques in this study used descriptive statistics analysis, data quality tests, classic assumption tests, multiple linear regression analysis, T test, F test, and R2 test. The result of this study showed that perceived ease of use of e-Samsat and tax sanctions has no effect on taxpayer compliance, while taxpayer awareness affects on taxpayer compliance, and perceived ease of use of e-Samsat, tax sanctions, and taxpayers awareness together affect the taxpayers compliance.

Tipe Dokumen: Tesis (Doctoral)
Kata Kunci Dari Abstrak/Naskah: Taxpayer compliance, perceived ease of use, tax sanctions, taxpayer awareness, motor vehicle tax.
Subyek: 300 – Ilmu Sosial > 340 Ilmu hukum > 343 Hukum militer, pertahanan, keuangan publik, pajak, perdagangan (perdagangan), hukum industri
Fakultas: Fakultas Hukum, Seni dan Sosial > Ilmu Ekonomi
Depositing User: Unnamed user with email lppmstiesbi@gmail.com
Date Deposited: 05 Mar 2024 03:40
Terakhir Diubah: 05 Mar 2024 03:40
URI: http://eprints.stie-sbi.ac.id/id/eprint/437

Actions (login required)

View Item View Item