PENGARUH KUALITAS LAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT JAKARTA TIMUR

LARASSATI, DESTYA (2017) PENGARUH KUALITAS LAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT JAKARTA TIMUR. S1 thesis, Universitas Negeri Jakarta.

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Abstract

DESTYA LARASSATI. The Influence of Service Quality And Tax Penalty on Motorcycle Taxpayer Compliance in Samsat Jakarta Timur. Thesis. Jakarta. Concentration of Accounting Education, Study Program of Economics Education, Department of Economics and Administration, Faculty of Economics, State University of Jakarta, 2017. This research aims to determine the influence of service quality and tax penalty on motorcycle taxpayer compliance in Samsat Jakarta Timur. This research used survey method with correlational approach. The population in this study consists of 1,166,599 motorcycle tax payers that are registered in SAMSAT Jakarta Timur until 2016. Sampling techinque used in this study is simple random sampling with Michael Isaac table, so the sample used is 349 taxpayers. The datas of this research was collected using questionnaire. To get the datas from three variables, researcher is using likert scale model for service quality (variable X1), tax penalty (X2), and taxpayer compliance (variable Y). Regression equation in this research is Ỹ= 34,470 + 0,258 + 0,310 . And then, the normality test obtained value of significance of 0.200> 0.05 which shows normal distributed data. The linearity test of X1 and Y variable value is 0,239 and for variable X2 and Y value is 0,181. Those results stated that linearity assumption between service quality, tax penalty, and taxpayer compliance is fulfilled because significant level>0,05. The result of F test F iv count (106,029)> F (3.02) indicates that the service quality and tax penalty affect taxpayer compliance simultaneously. T result of t test for service quality variable t (9,153)> t (1,645) indicates that service quality partially have positive and significant influence on taxpayer compliance, t test for tax penalty variable t (8,588)>t table (1,645) tax penalty partially have positive and significant influence on taxpayer compliance. The results of simultaneous correlation coefficient test (R) of 0.616 shows that the service quality and tax penalty on taxpayer compliance has strong relationship. With the coefficient of determination of 0.380. In conclusion, the ability of service quality and tax penalty to explain taxpayer compliance simultaneously is 38%.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Dra. Sri Zulaihati, M.Si Pembimbing II: Santi Susanti, S.Pd., M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Layanan Kantor (Office Services)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Kontrol dan Kualitas (Control and Quality Management)
Divisions: Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 27 Nov 2017 12:57
Last Modified: 27 Nov 2017 12:57
URI: http://repository.fe.unj.ac.id/id/eprint/884

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