CD Skripsi

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Tarif Pajak Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di Samsat Ujung Batu)

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ABSTRACT
This research aims to determine the influence of taxpayer awareness on motor
vehicle taxpayer compliance, the influence of tax service quality on motor vehicle
taxpayer compliance, the influence of tax rates on motor vehicle taxpayer compliance
and the influence of financial conditions on taxpayer compliance. This research is a type
of quantitative research. The research data source is primary data with data collection
techniques using questionnaires. The population in this study is all individual taxpayers
registered with the Ujung Batu Samsat in 2019-2025. The sampling method in this
research used incidental sampling techniques and used the Slovin formula to determine
the number of respondents. The sample used in this research was 100 taxpayers. The
research data was processed using PLS SEM with the smartPLS 4 application. The
research results showed that taxpayer awareness, tax rates and financial conditions had
a positive and significant effect on motor vehicle taxpayer compliance, while the quality
of tax service had no positive effect on motor vehicle taxpayer compliance at the Ujung
Batu Samsat.
Keywords: taxpayer awareness, quality of tax services, tax rates, financial conditions,
taxpayer compliance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102111481

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102111481

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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