DETAIL KOLEKSI

Determinan kepatuhan wajib pajak kendaraan bermotor pada kantor samsat wilayah kota bogor


Oleh : Adhania Praspa Zahra

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Khristina Curry

Kata Kunci : Tax Awareness, Tax Socialization, Tax Sanctions, Tax Service Quality, Tax Compliance, SEM, AMOS, Ind

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2025_TA_IKU_025042001010_Halaman-Judul.pdf 12
2. 2025_TA_IKU_025042001010_Surat-Pernyataan-Revisi-Terakhir.pdf 1
3. 2025_TA_IKU_025042001010_Surat-Hasil-Similaritas.pdf 1
4. 2025_TA_IKU_025042001010_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf 1
5. 2025_TA_IKU_025042001010_Lembar-Pengesahan.pdf 4
6. 2025_TA_IKU_025042001010_Pernyataan-Orisinalitas.pdf 1
7. 2025_TA_IKU_025042001010_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf 1
8. 2025_TA_IKU_025042001010_Bab-1.pdf 14
9. 2025_TA_IKU_025042001010_Bab-2.pdf 29
10. 2025_TA_IKU_025042001010_Bab-3.pdf 17
11. 2025_TA_IKU_025042001010_Bab-4.pdf 15
12. 2025_TA_IKU_025042001010_Bab-5.pdf 4
13. 2025_TA_IKU_025042001010_Daftar-Pustaka.pdf 5
14. 2025_TA_IKU_025042001010_Lampiran.pdf

K Kesadaran Pajak, Sosialisasi Pajak, Sanksi Pajak, Kualitas Pelayanan Pajak, Kepatuhan Wajib Pajak, SEM, AMOS, Indonesia

T This study aims to identify the influence of various tax-related variables on taxpayer compliance in Indonesia. The data was analyzed using Structural Equation Modeling (SEM) with AMOS software, based on a sample of 104 taxpayers. The findings indicate that tax awareness does not have a significant effect on taxpayer compliance. In contrast, tax socialization was found to have a positive and significant impact on taxpayer compliance, highlighting the importance of tax education in raising awareness and encouraging compliance. Furthermore, the study reveals that tax sanctions do not significantly affect taxpayer compliance, suggesting that the current implementation of sanctions is not effective enough in promoting compliance. On the other hand, tax service quality was found to have a positive effect on taxpayer compliance, indicating that fast, friendly, and transparent services can increase taxpayer trust in the tax system and motivate greater compliance. Overall, the study suggests that the government and relevant authorities should focus on enhancing tax socialization and service quality as key strategies to improve tax compliance in Indonesia, while factors such as tax awareness and sanctions may require a more holistic approach to achieve a significant impact on compliance.

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