Anisa Nurfadiyah, AN (2020) PENGARUH PROGRAM SAMSAT J'BRET TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
ABSTRAK PENGARUH PROGRAM SAMSAT J’BRET TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BANDUNG Penelitian ini dilatarbelakangi oleh permasalahan terkait dengan banyak wajib pajak belum sepenuhnya patuh dalam membayar pajak kendaraan bermotor, sehingga pendapatan dari sektor pajak kendaraan bermotor tidak stabil. Pemerintah berupaya untuk meningkatkan kepatuhan wajib pajak, dengan cara menciptakan suatu inovasi perpajakan yaitu program Samsat J’bret. Penelitian ini bertujuan untuk menguji pengaruh program Samsat J’bret terhadap kepatuhan wajib pajak kendaraan bermotor. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deksriptif. Sampel penelitian berjumlah 100 orang yang berasal dari Kota Bandung. Instrumen penelitian berupa angket dengan menggunakan skala likert, yang telah diuji validitas, reliabilitas, normalitas, serta uji regresi, secara berturut-turut. Implementasi program ini masih mengalami beberapa kendala salah satunya yaitu sosialisasi yang belum optimal. Upaya yang dapat dilakukan dalam mengatasi kendala tersebut yaitu perlu adanya pengoptimalan pada sosialisasi program Samsat J’bret dan kampanye taat pajak melalui pembinaan dan edukasi. Hasil analisis data dilihat dari harga thitung sebesar 4,076 yang artinya lebih besar dari ttabel sebesar 2,6119. Sehingga dapat diartikan bahwa H0 ditolak dan Ha diterima, yang berarti bahwa terdapat pengaruh program Samsat J’bret terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Bandung. Kata Kunci: Pajak, inovasi, Samsat J’bret, Kepatuhan Wajib Pajak ABSTRACT INFLUENCE OF THE SAMSAT J’BRET PROGRAM ON MOTORIZED VEHICLES TAXPAYER COMPLIANCE IN BANDUNG CITY This research is motivated by problems related to many taxpayers who are not yet fully compliant in paying the motor vehicle tax, so the income from the motor vehicle tax sector is unstable. The government is trying to improve taxpayer compliance by creating a tax innovation, the Samsat J’bret program. This study aimed to examine the effect of the Samsat J’bret program has on motor vehicle taxpayer compliance. This research uses a quantitative approach with descriptive methods. The research sample of 100 people who came from the city of Bandung. The research instrument was a questionnaire using a Likert scale, which had been tested for validity, reliability, normality, and regression tests, respectively. The implementation of this program is still experiencing several obstacles, one of which is the socialization that is not optimal. Efforts that can be made in overcoming these obstacles are the need for optimization of the socialization of the Samsat J’bret program and the tax compliance campaign through coaching and education. The results of data analysis are seen from the tcount of 4.076 which means it is greater than the ttable of 2.6119. So it can be interpreted that H0 is rejected and Ha is accepted, which means that there is an influence of the Samsat J’bret program on motor vehicle taxpayer compliance in Bandung. Keywords: Tax, innovation, Samsat J’bret, Taxpayer Compliance
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Pajak, inovasi, Samsat J’bret, Kepatuhan Wajib Pajak |
| Subjects: | J Political Science > J General legislative and executive papers L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ilmu Pengetahuan Sosial > Pendidikan Kewarganegaraan |
| Depositing User: | Anisa Nurfadiyah |
| Date Deposited: | 05 Oct 2020 04:51 |
| Last Modified: | 05 Oct 2020 04:51 |
| URI: | http://repository.upi.edu/id/eprint/55290 |
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