Pengaruh Program Pemutihan Pajak, Sosialisasi Perpajakan dan Kondisi Keuangan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Taryadi, Jesslyn Caprisya (2021) Pengaruh Program Pemutihan Pajak, Sosialisasi Perpajakan dan Kondisi Keuangan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this study is to examine the impact of Sunset policy, tax socialization, and financial condition to the compliance of motor vechile taxpayer. The method used in this research is purposive sampling which is The technique of determining the sample with certain considerations or certain criteria. The criteria for taxpayers who are taken as samples are motor vehicle taxpayers who have participated in sunset policy and own a personal vehicle. The sample of research used in this research is 100 respondents. Analyzer used in this research is multiple linear regression analysis by using SPSS 26.0 program. The results of this study indicate that sunset policy and tax socialization have a positive effect on taxpayer compliance of motor vechile taxpayer. While financial condition have no effect on taxpayer compliance of motor vechile taxpayer. Keywords: sunset policy, tax socialization, financial condition and taxpayer compliance of motor vechile taxpayer.

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