THE INFLUENCE OF TAX PENALTIES AND TAXPAYER AWARENESS ON TAX COMPLIANCE IN A MOTOR VEHICLE IN SAMSAT CINERE DEPOK

PRATIWI, HESTI (2018) THE INFLUENCE OF TAX PENALTIES AND TAXPAYER AWARENESS ON TAX COMPLIANCE IN A MOTOR VEHICLE IN SAMSAT CINERE DEPOK. S1 thesis, Universitas Negeri Jakarta.

Preview	Text Cover.pdf Download (218kB) | Preview
Preview	Text Abstract.pdf Download (402kB) | Preview
Preview	Text Pengesahan.pdf Download (550kB) | Preview
Preview	Text Orisinalitas.pdf Download (513kB) | Preview
Preview	Text Kata Pengantar.pdf Download (292kB) | Preview
Preview	Text Table_Of_Content.pdf Download (204kB) | Preview
Preview	Text Chapter1.pdf Download (310kB) | Preview
	Text Chapter2.pdf Restricted to Repository staff only Download (526kB)
Preview	Text Chapter3.pdf Download (314kB) | Preview
	Text Chapter4.pdf Restricted to Repository staff only Download (838kB)
Preview	Text Chapter5.pdf Download (295kB) | Preview
Preview	Text Bibliography.pdf Download (301kB) | Preview

Abstract

HESTI PRATIWI. The Influence of Tax Penalties and Taxpayer Awareness on Tax Compliance in a Motor Vehicle in Samsat Cinere Depok. Thesis. Jakarta. Study Program of Economic Education. The Concentration of Accounting Education. The Faculty of Economics. The State University of Jakarta. 2018. This study aims to determine the effect of tax penalties and the awareness of taxpayers towards compliance with the Mandatory motor vehicle Tax based on valid data and can be trusted. The research was done at Samsat Cinere Depok City. The method used is a survey method with the formulation of the problem associative. The population in this research is 223.267 motor vehicle registered in Samsat Cinere Depok City year 2017. The sample used as many as 100 people by using proportional random sampling technique. The instruments used to obtain data on the variables tax penalties, awareness of the taxpayer, and taxpayer compliance is measured with a Likert scale. The results of the analysis of the data shows the data used normal distribution and linear. Not found multicollinearity problems and heterokedastisitas The regression equation obtained Y =20.366+0.225X₁+0.211X₂. The results of this study indicate a significant relationship between tax penalties and awareness of the taxpayer against taxpayer compliance motor vehicle seen from the calculation of the F test. Partially, there is a positive and significant correlation between tax penalties of taxpayer compliance based on the t-test. Partially, there is a positive and significant correlation between the awareness of taxpayers of taxpayer compliance based on the t-test. The results of the test correlation coefficient of simultaneous (R) of 0.608, which indicates the presence of a strong influence between the tax penalties, taxpayer awareness, and taxpayer compliance. The results of the test the coefficient of determination (R2) of 0.370 indicates that taxpayer compliance is affected by tax penalties and the awareness of taxpayers by 37%. So, sanctions taxation and terms of the obligatory nature influence obedience is obligatory motor vehicle taxes.For that, should taxpayers always tax paid on time so that no sanctions had been imposed as a form of help the government and increase the welfare of the people. Keywords: Tax Penalties, The Awareness Of Taxpayer, Taxpayer Compliance.

Actions (login required)

View Item