ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT PEMBANTU MAGUWOHARJO DARI PERSEPSI WAJIB PAJAK)

Tri Sulaningsih, NIM: 16840041 (2020) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT PEMBANTU MAGUWOHARJO DARI PERSEPSI WAJIB PAJAK). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The lack of taxpayer compliance in Indonesia is an interesting phenomenon because taxes are a source of state revenue. Lack of taxpayer compliance level results in a los level of state revenue. While the burden incurred by the state is increasing. One of the factors of taxpayer non-compliance is the awareness of paying taxes and the quality of service. This is because taxes do not provide reciprocity directly to taxpayers. This study aims to determine the effect of taxepayer awareness, service quality and service receiving payment until the night (tebar salam ) on taxpayer complience in Maguwoharjo Assistant Samsat, Sleman Regency. The methode used in this research is qyuantitative method. The sample colletcion technique in this study was Accidenting sampling by distributing questionnaires to 100 motor vehicle taxpayers registered at the joint office Samsat Sleman Regency. Based on the result of the research conducted, it can be concluded that the variable of taxpayer awareness and service quality has no effect on taxpayer compliance, while the variable service receipt until night (tebar salam) has an effect on motor vehicle taxpayer complience in Samsat Pembantu Maguwoharjo, Sleman Regency.

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