Pengaruh Kepatuhan Pajak, Kualitas Pelayanan Pajak Dan Biaya Sanksi Kepatuhan Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Dengan Tax Amnesty Sebagai Variabel Moderasi Pada UPT Badan Pendapatan Daerah Wilayah Kabupaten Kupang

LULAN, Lodianus Preamelton (2024) Pengaruh Kepatuhan Pajak, Kualitas Pelayanan Pajak Dan Biaya Sanksi Kepatuhan Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Dengan Tax Amnesty Sebagai Variabel Moderasi Pada UPT Badan Pendapatan Daerah Wilayah Kabupaten Kupang. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This research is entitled "The influence of tax compliance, tax service quality and tax compliance sanction costs on motor vehicle tax revenues with Tax Amnesty as a moderating variable at the UPT of the Kupang Regency Regional Revenue Agency" by Lodianus Preamelton Lulan, NIM 811211027 MM, under the guidance of Dr. Henny A. Manafe, SE., MM and Daniel Taolin, SE., M.Sc Motor vehicle tax is collected by a regional government agency, namely the Regional Revenue Agency (BAPENDA) in collaboration with other state-owned enterprises, namely Jasaraharja and law enforcement, namely the POLRI. These three motor vehicle tax management agencies are combined into a system, known as the Unified Administrative System. One Roof The problem with this research is that motor vehicle tax revenue does not match the target. This occurs due to lack of compliance from taxpayers, lack of quality of tax services, knowledge of the costs of compliance sanctions by motor vehicle taxpayers at the UPT Regional Revenue Agency of Kupang Regency This research aims to determine an overview of Taxpayer Compliance, Quality of Tax Services and Compliance Sanction Costs for Motor Vehicle Tax Revenues with Tax Amnesty as a Moderation Variable. This research uses quantitative research methods to determine the magnitude of the influence between variables by testing hypotheses. The population and sample for this study were motor vehicle taxpayers at the UPT Regional Revenue Agency of Kupang Regency, totaling 100 respondents. Data was obtained through a questionnaire. The data analysis techniques used are descriptive statistical analysis and inferential statistical analysis. The results of descriptive statistical analysis show that the description of the influence of tax compliance, tax service quality and tax compliance sanction costs, motor vehicle tax revenue, Tax Amnesty is in the very good category. The results of inferential statistical analysis show that taxpayer compliance has an insignificant effect on vehicle tax revenues, service quality has a significant effect on motor vehicle tax revenues and compliance sanction costs have a significant effect on motor vehicle tax revenues. The results of the moderation test show that Tax Amnesty is able to moderate Taxpayer Compliance with Motor Vehicle Tax Revenues, Tax Amnesty moderates the quality of tax services and the cost of compliance sanctions with respect to Motor Vehicle Tax Revenues Based on the results of this research, it is recommended to the Regional Revenue Agency UPT Kupang Regency region should be able to develop an online tax payment system and a strict control function for motor vehicle taxpayers so that they can comply with paying motor vehicle tax arrears in accordance with the time and rules that have been determined. Thus, the realization of motor vehicle tax revenue can increase at the UPT of Kupang Regency Regional Revenue Agency

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