Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Karyawan UKI)

Telaumbanua, Ratna Juwita (2024) Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Karyawan UKI). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Pengaruh pendidikan wajib pajak terhadap persentase pekerja UKI yang membayar pajak kendaraan dalam jumlah wajar menjadi perhatian khusus bagi kami. 2. Untuk mengetahui bagaimana pengaruh sanksi perpajakan terhadap sejauh mana pegawai kampus Universitas Kristen Indonesia membayar pajak kendaraan bermotornya. Pemeriksaan dalam penelitian ini bersifat kuantitatif. Penelitian akan berlangsung di UKI, kampus Universitas Kristen Indonesia di Cawang, Jakarta Timur. Metodologi komputasi ini menggunakan strategi analisis regresi linier berganda. Untuk mengumpulkan informasi, metode proporsional stratified random sampling digunakan untuk mensurvei wajib pajak. Temuan penelitian menunjukkan: Terdapat selisih antara nilai t estimasi variabel Kesadaran Wajib Pajak (X1) sebesar 2,613 dengan nilai t tabel sebesar 40,159. Dilihat dari regresinya, nilai variabel ini adalah 3,354. Kepatuhan wajib pajak akan meningkat seiring dengan meningkatnya pengetahuan wajib pajak. Koefisien regresi sebesar 2,637 dan nilai t taksiran sebesar 2,000 untuk variabel pengaruh sanksi perpajakan lebih tinggi dibandingkan nilai t tabel masing-masing sebesar 31,577 dan 2,637. Wajib Pajak akan lebih patuh karena kerasnya sanksi peraturan. Kata kunci: Kesadaran Wajib Pajak, Sanksi Perpajakan, Kepatuhan Wajib Pajak Kendaraan Bermotor / This research aims to accomplish the following: 1. Determine the effect of taxpayer knowledge on UKI workers' compliance with motor vehicle tax laws. 2. Determining how motor vehicle taxpayer compliance is affected by tax fines among campus workers of Indonesian Christian University. A kind of quantitative research is used in this work. The Christian University of Indonesia campus at Cawang UKI, East Jakarta, is the site of this investigation. Various types of linear regression analysis are used in this computing approach. Questionnaires were sent out to taxpayers using proportionate stratified random sampling methods in order to gather data. The findings revealed: 1. With a regression coefficient value of 3.354, the Taxpayer Awareness variable (X1) has a t-value of 2.613> t-table 40.159. In other words, taxpayer compliance is directly proportional to the degree to which taxpayers are aware of their ownership. 2. According to the t-table (31.577) and the variable regression coefficient (2.637) for tax sanctions, the t-value of the impact count variable is 2.000. When penalties for tax regulations are harsher, taxpayers are more likely to comply. Keywords: Taxpayer Awareness, Tax Sanctions, Motor Vehicle Taxpayer Compliance

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