Pengaruh Obyek Pajak, Denda Dan Tunggakan Terhadap Penerimaan Pajak Kendaraan Bermotor (PKB) Roda Dua Di Provinsi Nusa Tenggara Timur (NTT)

SADIPUN, Elyzabeth Marsiyana Mega (2019) Pengaruh Obyek Pajak, Denda Dan Tunggakan Terhadap Penerimaan Pajak Kendaraan Bermotor (PKB) Roda Dua Di Provinsi Nusa Tenggara Timur (NTT). Diploma thesis, Unika Widya Mandira.

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Abstract

The purpose of this study is 1)How is the effectof the object PKB and delinquencyPKB, PKB fines and tax revenues in NTT Province?. 2) Are PKB object variables, PKB arrears, and PKB penalties having an effect simultaneously on motor vehicle tax receipts in NTT Province?. 3) Are PKB object variables, PKB arrears, and influential PKB fines partially towards motor vehicle tax receipts in NTT Province? This study uses Quantitative Data, a type of data that can be measured or calculated directly, in the form of information or explanation stated by numbers or in the form of numbers. Sources of data used in this study are secondary data, namely data sources that do not directly provide data to data collectors for example through other people or through documents, with a significant level of 5%. There are 110 samples in this study then processed using Eviews 10 and analyzed using panel data regression and inferential statistics with four tests, namely 1) Classical assumption test 2) Multiple linear regression analysis 3) Test hypothesis 4) Analysis of the coefficient of determination (R2) . With research results 1) Objects of taxes, tax fines, tax arrears, and tax revenues tend to increase. 2) PKB Objects (X1), PKB fines (X2), and PKB arrears (X3) simultaneously and significantly influence the acceptance of two-wheeled PKB (Y) in NTT Province. 3) PKB Object (X1), and PKB (X2) and PKB (X3) arrears fine partially and significantly influence the acceptance of two-wheeled PKB (Y) in NTT Province. With the Determination Coefficient of 0.885695 or 88.57% the dependent variable of PKB acceptance can be explained by variations in the independent variables of the PKB object (X1), the PKB (X2) penalty and the PKB arrears (X3). While the remaining 11.43% (100-88.57) are explained by other variable variables which were not included in this study. It’s recommended to the provincial and district governments, to continue to increase the receipt of two-wheeler PKB, through a door-to-door program to resolve delinquency and fine issues. 2 sympathetic operations by coordinating with land transportation agencies and traffic police to screen taxpayers who have not paid taxes. 3 socialization to taxpayers, through electronic media and print media, to sensitize taxpayers who are in arrears and fines. PKB taxpayers are aware of the tax benefits for development, so that they obey and obey pay taxes before maturity, to avoid arrears and tax penalties.

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