Skripsi

PENGARUH IMPLEMENTASI KEBIJAKAN PEMUTIHAN PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Pada Kantor Samsat Kota Palembang)

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This study aims to empirically examine and describe the impact of tax amnesty policies, the modernization of the tax administration system, and tax sanctions on the compliance of motor vehicle taxpayers at the Samsat Office in Palembang City. The research employs a quantitative approach, with the subjects being motor vehicle taxpayers registered at the Samsat Office in Palembang City. This study uses a random sampling method, with a sample size of 100 respondents calculated using the Slovin formula. The study utilizes both primary and secondary data. The research instrument is a questionnaire, which was distributed offline. The results of the study indicate that the tax amnesty policy does not have a significant effect on motor vehicle taxpayer compliance, whereas the modernization of the tax administration system and tax sanctions have a significant impact on motor vehicle taxpayer compliance. Keywords: Tax Amnesty, Modernization of the Tax Administration System, Tax Sanctions, Tax Compliance, Motor Vehicle Taxpayers

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Detail Information

Series Title

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Call Number

T1595232024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xviii, 151 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.271 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Pajak kendaraan bermotor
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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