Pengaruh Kepercayaan Wajib Pajak Terhadap Otoritas Pajak Dan Kekuasaan Otoritas Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Sepeda Motor (Studi Pada UPTD Pendapatan Daerah Wilayah Kabupaten Ngada)

NGINA, Maria Astrida Yuliani (2024) Pengaruh Kepercayaan Wajib Pajak Terhadap Otoritas Pajak Dan Kekuasaan Otoritas Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Sepeda Motor (Studi Pada UPTD Pendapatan Daerah Wilayah Kabupaten Ngada). Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Maria Astrida Yuliani Ngina, NIM: 33119183, with the thesis title “Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor Menggunakan Theory Slippery Slope Framework (Studi Kasus Pada UPTD Pendapatan Daerah Wilayah Kabupaten Ngada)”. Under the direction of Dr. M. E. Perseveranda, SE., M.Si as supervisor I and Ms. Beatrix Y. Manehat, SE., M.S.A as supervisor II. This research aims to determine the factors that influence motor vehicle taxpayer compliance using the slippery slope framework theory in Ngada Regency. Where motor vehicle taxpayer compliance is the dependent variable, while the independent variable is taxpayer trust in the tax authority and the strength or power of the tax authority. The data used in this research is primary data from motorbike taxpayers with a total of 100 sources. The data analysis technique uses multiple linear regression analysis using the Microsoft Excel application and the Statistical Package for the Social Science (SPSS) version 24. The research results show that taxpayers' trust in the tax authority has a contribution value of 0.210 and is not significant; the strength or power of the tax authority has a contribution of 0.000 and is significant. This shows that taxpayer trust in the tax authority does not significantly influence motor vehicle taxpayer compliance, while the strength or power of the tax authority significantly influences motor vehicle taxpayer compliance in Ngada Regency. Simultaneous test results show that taxpayers' trust in the tax authority and the strength or authority of the tax authority influence taxpayer compliance with motorbikes in Ngada Regency with a value of Fcount 33.727 > Ftable 3.09. In this way, the government can increase taxpayer compliance with motorbikes in several ways, including fostering public trust through fair and transparent tax fund management, explaining tax laws so that they are easily understood by taxpayers, and increasing law enforcement actions against taxpayers who not obey. To increase taxpayer awareness in paying motor vehicle tax, the government must be able to provide evidence showing that the contributions made by taxpayers have been used wisely.

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