Zarima Okta Linda, NIM. 222018336P (2021) PENGARUH KUALITAS PELAYANAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Unit Pelaksana Teknis Badan(UPTB) SAMSAT Ogan Komering Ulu). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Zarima Okta Linda/222018336P/2021/The Effect of Tax Service Quality and Tax Sanctions on Motor Vehicle Taxpayer Compliance This study aims to determine the effect of tax service quality and tax sanctions on motor vehicle taxpayer compliance. This research uses the associative research type. This research was conducted on motorized vehicle taxpayers in Ogan Komering Ulu District, South Sumatra. The variables used are the quality of tax services and tax sanctions on motor vehicle taxpayer compliance. The data used are primary. The data collection technique used in this study was a questionnaire. The data analysis technique used is descriptive statistics and inferential statistics. Inferential statistical analysis consists of classical assumption test, multiple linear regression analysis, coefficient of determination, and hypothesis testing (F test and t-test). The data analysis technique in this study was assisted by the Statistical Program For Special Science (SPSS) version 26.0. The analysis results show that simultaneously the quality of tax services and tax sanctions affect the compliance of motorized vehicle taxpayers. Partially the rate of tax services not affects the compliance of vehicle taxpayers, while tax sanctions partially affects the compliance of motorized vehicle taxpayers. Keywords: Tax Service Quality, Tax Sanctions, Taxpayer Compliance, Motor Vehicle Tax.

Item Type:	Thesis (Skripsi)
Additional Information:	1. M. Orba Kurniawan , S.E.,S.H.,M.Si 2. Nina sabrina , S.E.,M.Si
Uncontrolled Keywords:	Keywords: Tax Service Quality, Tax Sanctions, Taxpayer Compliance, Motor Vehicle Tax.
Subjects:	Akuntansi > akuntansi pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa feb
Date Deposited:	14 Sep 2021 06:08
Last Modified:	14 Sep 2021 06:08
URI:	http://repository.um-palembang.ac.id/id/eprint/18006

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