Septiani, Peni (2024) PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, LAYANAN APLIKASI SIGNAL DAN LAYANAN SAMSAT KELILING TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA (Studi Kasus pada SAMSAT Kabupaten Kuningan). S1 / D3 thesis, Universitas Kuningan.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengetahuan perpajakan, kesadaran wajib pajak, layanan aplikasi SIGNAL dan layanan SAMSAT keliling terhadap kepatuhan wajib pajak kendaraan bermotor roda dua pada SAMSAT Kabupaten Kuningan. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi penelitian adalah wajib pajak kendaraan bermotor sebanyak 344.092 wajib pajak yang terdaftar di SAMSAT Kabupaten Kuningan. Teknik pengambilan sampel yang digunakan adalah teknik insidental sampling dan menentukan jumlah sampel dalam penelitian ini dihitung menggunakan rumus slovin sehingga sampel yang didapat berjumlah 400 wajib pajak. Teknik pengumpulan data menggunakan kuesioner yang disebar ke wajib pajak di Kabupaten Kuningan sedangkan teknik analisis yang digunakan yaitu menggunakan Partial Least Square (PLS) versi 3.0. Berdasarkan hasil uji hipotesis dengan Bootstrapping menunjukkan bahwa Pengetahuan Perpajakan berpengaruh positif signifikan terhadap Kepatuhan Wajib pajak. Kesadaran Wajib Pajak berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak. Layanan Aplikasi SIGNAL berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak. Layanan SAMSAT Keliling berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak

Kata kunci : Pengetahuan Perpajakan, Kesadaran Wajib Pajak. Layanan Aplikasi SIGNAL, Layanan SAMSAT Keliling, Kepatuhan Wajib Pajak.

This research aims to find out and analyze the influence of taxation knowledge, taxpayer awareness, SIGNAL application service, and mobile SAMSAT service on the compliance of two-wheeled motor vehicle taxpayers at SAMSAT Kuningan Regency. The research method used is descriptive and verificative. The research population is motor vehicle taxpayers as many as 344,092 taxpayers registered at SAMSAT Kuningan Regency. The sampling technique used is incidental sampling technique and the number of samples in this study is calculated using the Slovin formula so that the sample obtained amounted to 400 taxpayers. The data collection technique used a questionnaire distributed to taxpayers in Kuningan Regency while the analysis technique used was the Partial Least Square (PLS) version 3.0 data analysis technique. Based on the hypothesis testing with Bootstrapping, it shows that Taxation Knowledge has a significant positive effect on Taxpayer Compliance. Taxpayer Awareness has a significant positive effect on Taxpayer Compliance. SIGNAL Application Service has a significant positive effect on Taxpayer Compliance. Mobile SAMSAT Service has a significant positive effect on Taxpayer Compliance

Keywords: Taxation Knowledge, Taxpayer Awareness, SIGNAL Application Service, Mobile SAMSAT Service, Taxpayer Compliance

Item Type: Thesis (S1 / D3)
Uncontrolled Keywords: Pengetahuan Perpajakan, Kesadaran Wajib Pajak. Layanan Aplikasi SIGNAL, Layanan SAMSAT Keliling, Kepatuhan Wajib Pajak Taxation Knowledge, Taxpayer Awareness, SIGNAL Application Service, Mobile SAMSAT Service, Taxpayer Compliance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: S.E Peni Septiani
Date Deposited: 12 Sep 2024 02:01
Last Modified: 12 Sep 2024 02:01
URI: https://rama.uniku.ac.id/id/eprint/791

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