PENGARUH PEMUTIHAN DENDA PAJAK KENDARAAN, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Patricia, Violine (2023) PENGARUH PEMUTIHAN DENDA PAJAK KENDARAAN, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether the effect of the cancellation of vehicle tax fines, modernization of the tax administration system, and tax knowledge on motor vehicle taxpayer compliance by focusing on motor vehicle taxpayers in the city of Palembang. This study uses quantitative methods and primary data types. The sampling technique used is convenience sampling. The population in this study are motor vehicle taxpayers in the city of Palembang. The research sample used in this study was 102 samples. Data collection was carried out by distributing questionnaires to motor vehicle taxpayers in Palembang City. The results showed that tax knowledge had a significant effect on motor vehicle tax compliance, while the abolition of tax fines and modernization of the tax administration system had no significant effect on motor vehicle tax compliance. Keywords: Bleaching of Tax Penalties, Modernization of Tax Administration Systems, Tax Knowledge, Taxpayer Compliance

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