IMPLEMENTASI SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) MELALUI LAYANAN DRIVE THRU DAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK

PRAMANA, EGIE (2010) IMPLEMENTASI SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) MELALUI LAYANAN DRIVE THRU DAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a descriptive research with the title “Implementation of vehicle tax collection system through drive thru service and its effect on tax compliance”. The purpose of this study was to describe the implementation of tax collection system in vehicles through drive thru service and to test the effect of implementation of services drive thru on tax compliance. Data instrument examination was performed by conducting validity test which used correlation coefficient and reliability test which used alpha cronbach. Analysis tools which used to find out the influence of significant variable were including normality test, classical assumption test which consists of multicolinearity test, autocorrelation test and heterokedasticity test. we used double linear regression analysis as well as T test (partial) to find out the variables influent. In the study showed that tax collection system in vehicles through the drive thru service consisting of access taxes, facilities, complaint center, and the website significantly influence taxpayer compliance. Variable vehicle tax collection system through drive thru service on the Office SAMSAT Malang most significant is access taxes. This is because the service location is easily accessible, queuing system that regularly, procedures and process tax payments through the service drive thru is easy and fast and the layout of drive thru service that regularly to makes taxpayers pay tax on time. Keywords: Tax Collection System, Vehicle Tax, Drive Thru, Tax Compliance

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