Pengaruh Modernisasi Sistem Administrasi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Palembang

Antika, Leonarda Rindi (2020) Pengaruh Modernisasi Sistem Administrasi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This quantitative study aims to investigate the effect of tax administration system modernization and taxpayer awareness on the compliance of motor vehicles taxpayers in Palembang. The population was the motor vehicles taxpayers listed in SAMSAT office Palembang. One hundred respondents were selected by using purposive sampling and convenience sampling techniques, and involved as the sample. Data were collected by administering questionnaire. To test the hypotheses, this study used data quality test, classic assumption test, and multiple linear regression analysis by SPSS Statistic 20 software. The results revealed that modernization of tax administration system and the taxpayer awareness significantly affects the compliance of motor vehicles taxpayers in Palembang.

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