Skripsi
PENGARUH PENERAPAN ELEKTRONIK SAMSAT, KUALITAS PELAYANAN PAJAK, DAN PERSEPSI WAJIB PAJAK ATAS MANFAAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG.
This study aims to analyze the effect of Implementing Electronic Samsat, Quality of Tax Services, and Taxpayers Perceptions of Tax Benefits on Motor Vehicle Taxpayer Compliance in Palembang City. The population in this study are all motor vehicle taxpayers registered in Palembang City. The selected sample of 100 respondents with the sampling method using accidental sampling. Data collection research uses survey techniques, namely by disseminating questionnaires with measurements using a Likert scale. The analysis technique used in this research is descriptive statistical test, data quality test, classical assumption test, multiple linear regression test, and hypothesis test. Based on the results of data analysis using SPSS 26 show that the variable of e-samsat implementation and variable of taxpayers perceptions of tax benefits has a positive and significant effect to the compliance of motor vehicle taxpayers. While the variable quality of tax service has no effect to the compliance of motor vehicle taxpayers. Keywords: E-Samsat, Quality of Tax Service, Taxpayers Perception, Taxpayer Compliance
Inventory Code | Barcode | Call Number | Location | Status |
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2307005812 | T128949 | T1289492023 | Central Library (Referens) | Available |
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