PENGARUH PEMAHAMAN PAJAK PERTAMBAHAN NILAI, PKB TARIF PROGESIF TERHADAP MINAT BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT DI KOTA PALEMBANG

Shia, Frouren (2019) PENGARUH PEMAHAMAN PAJAK PERTAMBAHAN NILAI, PKB TARIF PROGESIF TERHADAP MINAT BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research aims to know whether the variable influences the understanding of value added tax, the motor vehicle Tax progressive tariffs on the interest of the buying of consumers of four-wheeled motor vehicles in Palembang. The theory used in this research is the Theory of Planned Behavior. The data used in this research is the primary data questionnaire. Samples are applied by using purposive sampling. This research sample is a taxpayer with a car and has the ability to buy a second car in the city of Palembang. The number of respondents used was 100 respondents. The statistical Model used to test the hypothesis in this study was a multiple linear analysis with the help of SPSS version 25. The results of the study showed that the understanding of value added tax has a significant positive impact on consumer buying interest. The motor vehicle tax progressive tariffs positively affect the significance of the interest in buying consumers of motor four-wheel vehicles in Palembang. Keywords: Understanding value Added Tax, motor vehicle tax progressive tariff and interest in buying consumers

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