Pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak, Sanksi Pajak Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Kota Kupang

ALKATIRI, Farid Achmad (2020) Pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak, Sanksi Pajak Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

One type of taxes that has the potential to increase the income/revenue of regional government is motor cycle tax. Motor vehicle tax is a regional tax and is a source of regional revenue that has an important role in regional development and is one of the contributors to regional revenue. The objectives of this study are: 1) To know the description of motor cycle taxpayers in Kupang City regarding their compliance, awareness, knowledge as well as tax penalties and tax amnesty. 2) To find whether taxpayer’s awareness and knowledge, tax sanctions and tax amnesty have positive and significant impact on tax compliance of the motor cycle tax payers in Kupang City. The number of samples in this study were 90 taxpayers of two-wheeled motor vehicles in Kupang City. The data collection technique used a questionnaire. The analysis technique used descriptive statistical analysis using Microsoft Excel application and inferential statistical analysis using the SEM PLS application. The results of descriptive statistical analysis show that the taxpayer's assessment to tax payer knowledge and tax amnesty is good, while taxpayer compliance, taxpayer awareness and tax sanction is quite good. The result of path analysis shows that taxpayer awareness, taxpayer knowledge, tax sanctions and tax amnesty have positive and significant impact on taxpayer compliance. Based on the conclusions of this study, it is suggested that the Government of Kupang City and its SAMSAT Office: 1) Conduct socialization and emphasizing the need to know and to comply with applicable tax regulations and systems, so that taxpayers are encouraged to pay tax on time. 2) Increase the awareness of taxpayers that taxes are an important part of regional income that will meet regional development needs. 3) Increase the knowledge of taxpayers by introducing the legal basis of taxes and the tax payment system. 4) Impose strict and fair sanctions on taxpayers who delay or postpone tax payments. 5) Conduct more intensive socialization about the benefits of tax amnesty for taxpayers, so that tax amnesty can be used as best as possible in paying taxes in arrears.

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