The factors that influencing taxpayers compliance in paying motor vehicle tax at Deli Serdang District

Siregar, Yuli Hidayani (2018) The factors that influencing taxpayers compliance in paying motor vehicle tax at Deli Serdang District. Bachelor thesis, Universitas Pelita Harapan.

[img] Text (Title)
Title.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (319kB) | Preview
[img]
Preview
Text (ToC)
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB) | Preview
[img]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (720kB) | Preview
[img] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (3MB)
[img] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (524kB)
[img]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (269kB) | Preview
[img] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (4MB)

Abstract

Tax has an important role for the country to pay for all the country’s expenses including for the expenses for development purpose. Basically, tax is the most important element in regional development in a country. However, the tax collection has not reached the maximum point yet. Expecially as discussed in this research, the motor vehicle tax, as one of the taxes that is one of the regional incomes. Thus, this study aims to determine what factors that can influence the tax compliance. The independent variables used for this research are tax knowledge, service quality, and tax sanctions towards the taxpayer compliance as the dependent variable in paying motor vehicle tax at SAMSAT Deli Serdang Office UPT Lubuk Pakam. The population in this study is the Individual Taxpayer registered in the SAMSAT Deli Serdang Office UPT Lubuk Pakam. The samples in this research are using nonprobability sampling with the total sample of 100 taxpayers. The data collecting method is by distributing questionnaire. The validity and reliability of the questionnaire is examined before collecting research data. Data analysis techniques in this research used classic assumption test, hypothesis test and multiple linear regression analysis. The result of the research shows that tax knowledge, service quality, and tax sanction have positive and significant effect towards the tax compliance at SAMSAT Deli Serdang Office UPT Lubuk Pakam .

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Siregar, Yuli HidayaniNIM1401010423UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHantono, HantonoUNSPECIFIEDhantono1978@gmail.com
Uncontrolled Keywords: tax knowledge; service quality; tax sanction; tax compliance
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: yousi saragih
Date Deposited: 15 Oct 2020 03:42
Last Modified: 15 Oct 2020 03:42
URI: http://repository.uph.edu/id/eprint/11236

Actions (login required)

View Item View Item