汽车税减免计划、纳税人意识、税收社会化和机动车税合理化服务的影响(由泗水南部SAMSAT办公室进行的一项研究)

Tituk Diah Widajantie, S. Anwar
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引用次数: 8

摘要

本研究旨在了解机动车税漂白计划、纳税人意识、税收社会化和税收管理服务对纳税人遵守缴纳机动车税(Pajak Kendaraan Bermotor- PKB)的影响。本研究的总样本为100人,采用简单随机抽样的抽样方法计算。使用分发给应答者的问卷收集数据。本研究的假设检验使用SPSS 23中的多元线性回归。分析结果表明,机动车税种漂白方案、纳税人意识、税收征管服务对纳税人纳税合规性有影响。同时,税收社会化对纳税人完成PKB的合规性没有影响。
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PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT SURABAYA SELATAN)
This research was conducted for knowing the influence of motor vehicle tax bleaching program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testing in this research used multiple linear regression in SPSS 23. The analysis results show that motor vehicle tax bleaching program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.
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