PENGARUH SANKSI ADMINISTRASI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR
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Keywords:
Keywords: Administrative Sanctions; Service Quality, Taxpayer Compliance
Abstract
The purpose of this study was to determine the effect of administrative sanctions and service quality on taxpayer compliance in paying motorized vehicle taxes at SAMSAT Sukabumi City Region. The research method uses quantitative with an associative approach. The population in this study were motor vehicle taxpayers registered at SAMSAT Sukabumi City. The sample in this study were 100 people. The sampling technique used was purposive sampling. Data analysis using WarpPLS 7.0 application. The results showed that R² was 0.48, it could be concluded that administrative sanctions and service quality had a simultaneous effect on taxpayer compliance in paying motorized vehicle taxes by 48%.
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Ghozali, I., & Latan, H. (2017). Konsep Metode dan Aplikasi Menggunakan Program WarpPLS 5.0. Semarang: Badan Penerbit Universitas Diponegoro.
Hardiyansyah. (2018). Kualitas Pelayanan Publik. : Yogyakarta Gava Media.
Mardiasmo. (2018). Perpajakan Edisi Terbaru : Yogyakarta CV Andi Offset.
Nugroho, G. W., Kartini, T., Sudarma, A., Martaseli, E., Nurodin, I., Muchlis, C., Suwiryo, D. H., & Eriswanto, E. (2019). Panduan Penulisan Skripsi : Tanggerang Selatan Cinta Buku Media.
Rahayu, S. K. (2017). PERPAJAKAN (KONSEP dan ASPEK FORMAL. Jakarta : Rekayasa sains.
Undang-undang nomor 28 tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.
Wardani, D. K., & Rumiyatun. (2017). PENGARUH PENGETAHUAN WAJIB PAJAK , KESADARAN WAJIB KENDARAAN BERMOTOR ( Studi kasus WP PKB roda empat di Samsat Drive Thru Bantul ). 5(1). https://doi.org/10.24964/ja.v5i1.253
Wulandari, P. A., & Iryanie, E. (2018). Pajak Daerah dalam Pendapatan Asli Daerah. : Yogyakarta CV Budi Utama.
Yusriani, N. (2019). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan, dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Universitas Muhammadiyah Sukabumi.
www.detik.com 19 Juta kendaraan bermotor di jabar, berapa jumlah penunggak pajak? Detik.com.
Published
2021-03-01
How to Cite
Mahdani, T. M., & Ismatullah, I. (2021). PENGARUH SANKSI ADMINISTRASI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR. JAE (JURNAL AKUNTANSI DAN EKONOMI), 6(1), 16-25. https://doi.org/10.29407/jae.v6i1.14751
Section
Volume 6 No 1 Tahun 2021
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