PENGARUH EFISIENSI WAKTU, PERSEPSI KENYAMANAN FASILITAS DAN PERSEPSI PELAYANAN TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR DI SAMSAT KELILING DAN SAMSAT MALL DI PALEMBANG

Utama, Eko Wijaya Putra (2018) PENGARUH EFISIENSI WAKTU, PERSEPSI KENYAMANAN FASILITAS DAN PERSEPSI PELAYANAN TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR DI SAMSAT KELILING DAN SAMSAT MALL DI PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to prove whether the time efficiency, perception of service convenience and facility perception affect compliance pay motor vehicle tax in Palembang. This type of research is a causal associative. Population in this research is Motor Vehicle Taxpayer in Palembang. With sample Taxpayers who use Samsat Rover service and Samsat Mall in Palembang. The tool to analyze by using SPSS 20. The result of 100 respondents consisting of 50 respondents Samsat Mobile users and 50 respondents Samsat Mall service users to obtain the result that time efficiency variables do not affect the compliance pay motor vehicle tax, service convenience perceptions have no effect on compliance paying motor vehicle tax and facility perception have no effect on compliance to pay motor vehicle tax in Palembang. Keywords: time efficiency, perception of service convenience, facility perception, compliance, motor vehicle tax

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