ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Akses Pajak, Tingkat Pendapatan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Kabupaten Morowali Utara |
| Nama: BRIGIAN CYESHA LAGASI |
| Tahun: 2022 |
| Abstrak Brigian Lagasi (C301 17 306). The Effect of Tax Access, Income Level and Service Quality on Two-Wheel Vehicle Taxpayer Compliance in North Morowali Regency. Supervised by Andi Mattulada Amir and Muhammad Iqbal. This study aims to determine the effect of tax access, income level and service quality on the compliance of two-wheeled motorized vehicle taxpayers in North Morowali Regency. This study uses a quantitative descriptive method using primary data. The data collection technique is by distributing questionnaires addressed to two-wheeled motorized vehicle taxpayers in North Morowali Regency and processed using SPSS Statisctic 21. The number of samples used is 99 respondents who are calculated using the slovin formula with the method of determining the sample is incidental sampling. The results of this study indicate that tax access, income levels and service quality partially and simultaneously have a significant effect on taxpayer compliance with two-wheeled motorized vehicles in North Morowali Regency. Keywords: tax compliance, tax access, income level, service quality and motor vehicle tax. |