Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Air Permukaan Kabupaten Kupang

OCHOTAN, Karel Fredy Arnold (2019) Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Air Permukaan Kabupaten Kupang. Masters thesis, Universitas katolik Widya mandira.

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Abstract

The population of this research is Kupang Regency PDAM employees and the sample in this study is 31 Kupang Regency PDAM employees. The analysis technique used is descriptive and inferential statistics using the SemPLS application.The research shows that the results of the descriptive analysis show that the achievement of Surface Water Tax Revenue is 67.50%; taxpayer compliance 66.94%; taxpayer awareness 67.94%; knowledge of taxpayers 67.92% and tax sanctions 65.19% 2. Thus, all the variables are in the quite good category. Furthermore, the results of inferential statistical analysis show that, WP Compliance (2,002; sig. 0.046), WP Awareness (2,385; sig. 0.017) WP Knowledge (2,118; sig. 0.035) and tax sanctions (5,425; sig. 0,000) have positive and positive effects. significant towards PAP acceptance. Awareness of WP (5,651; sig. 0,000) WP knowledge (2,500; sig. 0,013) and tax sanctions (5,910; sig. 0,000) have a positive and significant effect on taxpayer compliance. The coefficient of determination (R2) states that the ability of WP compliance variables, WP awareness, WP knowledge and tax sanctions explain the PAP acceptance variable is 87.5% and the ability of WP awareness variables, WP knowledge and tax sanctions explain the WP compliance variable in this study is 86 , 3%Based on the results of the research obtained, it can be suggested to the Department of Energy andMineral Resources of the Province of NTT to: socialize the applicable taxation regulations and systems, the tax law basis and the tax payment system, and impose sanctions strictly and fairly.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Surface Water Tax Revenue, WP Compliance, WP Awareness, WP Knowledge and Tax Sanctions.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
H Social Sciences > HN Social history and conditions. Social problems. Social reform
J Political Science > JS Local government Municipal government
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Magister Manajemen > Konsentrasi Keuangan Daerah
Depositing User: Florentina B. Wenggu
Date Deposited: 08 Jul 2020 04:35
Last Modified: 08 Jul 2020 04:35
URI: http://repository.unwira.ac.id/id/eprint/2751

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