Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Palembang Dengan Sanksi Pajak Sebagai Intervening - hannes hanvansen; Cherrya Dhia Wenny (Universitas Multi Data Palembang, 2022)
Abstract : The purpose of this study is to analyze how much influence taxpayer awareness and public service accountability have on motor vehicle taxpayer compliance in Palembang through tax sanctions as an intervening variable. This study uses primary data conducted by distributing questionnaires directly and as many as 100 respondents and a population of 554,457 motor vehicle taxpayers in Palembang. The data analysis method uses path analysis techniques with the help of the SPSS program. The sampling method used is Accidental Sampling. The results of the study found that Awareness had no direct effect on Taxpayer Compliance. Public Service Accountability has an effect on Taxpayer Compliance, and Tax Sanctions have a positive effect on Motor Vehicle Taxpayer Compliance. And Tax Sanctions are able to mediate the absolute influence between Taxpayer Awareness on Motor Vehicle Taxpayer Compliance. Meanwhile, Tax Sanctions mediate the effect of Public Service Accountability on Motor Vehicle Taxpayer Compliance. Abstrak: Tujuan penelitian ini adalah untuk menganalisis seberapa besar pengaruh Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Palembang melalui Sanksi Pajak sebagai variabel intervening. Penelitian ini menggunakan data primer yang dilakukan dengan menyebarkan kuesioner secara langsung dan sebanyak 100 responden serta populasi sebanyak 554.457 wajib pajak kendaraan bermotor di Palembang. Metode analisis data menggunakan teknik analisis jalur (Path Analysis) dengan bantuan program SPSS. Metode pengambilan sampel yang digunakan adalah Accidental Sampling. Hasil penelitian menemukan Kesadaran tidak berpengaruh langsung terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Palembang. Sanksi Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Dan Sanksi Pajak mampu memediasi mutlak pengaruh antara Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.