Skripsi
ANALISIS PENGARUH E-TILANG, SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN (Studi Pada Wajib Pajak Kendaraan Bermotor di Kota Palembang)
Motor Vehicle Tax (PKB) is a highly potential source of Regional Original Revenue (PAD), expected to improve public welfare and regional development. The increase in motor vehicle ownership should be in line with the increase in motor vehicle tax revenue, which exceeds the revenue target. However, many taxpayers still fail to comply with their motor vehicle tax payments. The purpose of this study was to determine the effect of Analysis of the Effects of E-Tickets, Tax Socialization, Taxpayer Awareness, and Tax Sanctions on Compliance Levels (A Study of Motor Vehicle Taxpayers in Palembang City). Data collection was conducted by distributing questionnaires to 192 motor vehicle owners in Palembang City. The results of this study indicate that e-tickets, tax socialization, taxpayer awareness, and tax sanctions, both partially and simultaneously, have a significant effect on motor vehicle taxpayer compliance levels in Palembang City.
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