Pengaruh Kesadaran Wajib Pajak, Pemahaman e-Samsat, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Palembang

Novita, Diana (2020) Pengaruh Kesadaran Wajib Pajak, Pemahaman e-Samsat, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to discover whether taxpayer awareness, e-Samsat comprehension, and tax socialization variables have an impact on vehicle taxpayer compliance in Palembang. The theory used in this study are Theory of Planned Behavior. Population of this research is all motor vehicle taxpayers registered in SAMSAT Palembang with the sample size of 100 respondents. The data analysis technique used is multiple linear regressions with SPSS 22 as an analysis tool. Research result shows that taxpayer awareness variable affects vehicle taxpayer compliance, while e-Samsat Comprehension and tax socialization variables doesn’t affect vehicle taxpayer compliance. Keywords: taxpayer awareness, e-Samsat comprehension, and tax socialization, vehicle taxpayer compliance

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