Pengaruh kewajiban moral, kualitas pelayanan, pengurangan pokok dan pembebasan sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak kendaraan bermotor (studi kasus pada kantor bersama SAMSAT Kota Manado)

Sigarlaki, Marsya Regina Maria (2022) Pengaruh kewajiban moral, kualitas pelayanan, pengurangan pokok dan pembebasan sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak kendaraan bermotor (studi kasus pada kantor bersama SAMSAT Kota Manado). Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Abstract) Abstract.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (366kB) | Preview
Preview	Text (ToC) ToC.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
Preview	Text (Chapter1) Chapter1.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (4MB)
	Text (Chapter5) Chapter5.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (637kB)
Preview	Text (Bibliography) Bibliography.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (767kB) | Preview
	Text (Appendices) Appendices.pdf.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial No Derivatives. Download (3MB)

Abstract

Pajak ialah salah satu penerimaan negara yang nantinya akan digunakan sebagai alat pembangunan negara dan untuk kesejahteraan rakyat. Di Indonesia, pajak dikelompokkan menjadi pajak pusat serta pajak daerah. Berbeda dengan pajak pusat, pajak daerah merupakan pajak-pajak yang dikelola pemerintah daerah itu sendiri baik dalam tingkat provinsi maupun kabupaten/kota. Pajak daerah merupakan salah satu jenis pendapatan tertinggi bagi Provinsi Sulawesi Utara. Komponen pajak yang memiliki potensi dalam meningkatkan pendapatan asli daerah ialah Pajak Kendaraan Bermotor (PKB). Sehingga penelitian ini bertujuan untuk mengetahui berbagai faktor yang dapat mendukung kepatuhan dari wajib pajak kendaraan bermotor dalam membayarkan pajaknya. Penelitian ini dilakukan menggunakan jenis penelitian kuantitatif yang menggunakan pendekatan deskriptif. Penelitian ini juga merupakan penelitian primer yang dimana penelitian ini akan menggunakan survey berupa kuesioner. Populasi yang ditetapkan dalam penelitian ini adalah masyarakat Kota Manado yang kendaraan bermotornya terdaftar di SAMSAT Kota Manado. Sampel peneilitian ini menggunakan teknik nonprobability sampling, dengan metode purposive sampling. Hasil dari penelitian ini menunjukkan bahwa kewajiban moral, kualitas pelayanan, pengurangan pokok dan pembebasan sanksi pajak, dan kesadaran wajib pajak berpengaruh terhadap kepatuhan membayar wajib pajak kendaraan bermotor di SAMSAT Kota Manado./ Tax is one of the state revenues which will be used as a tool for state development and for the welfare of the people. In Indonesia, taxes are grouped into central taxes and local taxes. Central taxes are taxes that are directly managed by the central government, which in this case is managed by the Directorate General of Taxes. In contrast to central taxes, regional taxes are taxes that are managed by the local government itself, both at the provincial and district/city levels. Local taxes are one of the highest types of income for North Sulawesi Province. The tax component that has the potential to increase local revenue is the Motor Vehicle Tax (PKB). So this study aims to determine the various factors that can support the compliance of motorized vehicle taxpayers in paying their taxes. This research was conducted using a type of quantitative research that uses a descriptive approach. This research is also a primary research where this research will use a survey in the form of a questionnaire. The population determined in this study is the people of Manado City whose motorized vehicles are registered in the SAMSAT of Manado City. This research sample uses non-probability sampling technique, with purposive sampling method. The results of this study indicate that moral obligations, service quality, principal reduction and exemption from tax sanctions, and taxpayer awareness have an effect on compliance with paying motorized vehicle taxpayers in the SAMSAT of Manado City.

Actions (login required)

View Item