GHIFARI, Muhammad Ade (2021) Pengaruh Pengetahuan Wajib Pajak, Faktor Ekonomi, Kewajiban Moral, dan Pelayanan Fiskus Terhadap Penunggakan Pajak Kendaraan Bermotor. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

RINGKASAN Penelitian ini merupakan penelitian survei pada penunggakan pajak kendaraan bermotor. Kendaraan bermotor yang diteliti berada di Kabupaten Banyumas. Penelitian ini mengambil judul: “Pengaruh Pengetahuan Wajib Pajak, Faktor Ekonomi, Kewajiban Moral, dan Kualitas Pelayanan Fiskus Teradap Penunggakan Pajak Kendaraan Bermotor”. Tujuan penelitian ini adalah untuk mengetahui pengaruh dari pengetahuan wajib pajak, factor ekonomi, kewajiban moral, dan pelayanan fiskus terhadap penunggakan pajak kendaraan bermotor. Populasi dalam penelitian ini adalah wajib pajak kendaraan bermotor yang tercatat memiliki tunggakan pada periode 2019-2020. Jumlah responden yang diambil dalam penelitian ini adalah 100 responden. Non-probability sampling digunakan dalam penentuan responden. Berdasarkan hasil penelitian dan analisis data dengan menggunakan SPSS (Statistical Package for the Social Sciences) menunjukkan bahwa: (1) pengetahuan wajib pajak secara signifikan berpengaruh terhadap penunggakan pajak kendaraan bermotor, (2) faktor ekonomi tidak berpengaruh secara signifikan terhadap penunggakan pajak kendaraan bermotor, (3) kewajiban moral secara seignifikan berpengaruh terhadap penunggakan pajak kendaraan bermotor, (4) pelayanan fiskus secara signifikan berpengaruh terhadap penunggakan pajak kendaraan bermotor. Kata Kunci : Pengetahuan wajib pajak, faktor ekonomi, kewajiban moral, dan pelayanan fiskus. SUMMARY This research is a survey research on motor vehicle tax arrears. The motor vehicles studied are located in Banyumas Regency. This study takes the title: "The Influence of Taxpayer Knowledge, Economic Factors, Moral Obligations, and Quality of Fiscal Services on Motor Vehicle Tax Arrears". The purpose of this study was to determine the effect of taxpayer knowledge, economic factors, moral obligations, and tax service services on motor vehicle tax arrears. The population in this study were motor vehicle taxpayers who were recorded to have arrears in the 2019-2020 period. The number of respondents taken in this study were 100 respondents. Non-probability sampling is used in determining respondents. Based on the results of research and data analysis using SPSS (Statistical Package for the Social Sciences) shows that: (1) taxpayer knowledge significantly affects motor vehicle tax arrears, (2) economic factors do not significantly affect motor vehicle tax arrears, (3) moral obligations significantly affect motor vehicle tax arrears, (4) tax service services significantly affect motor vehicle tax arrears. Keywords: Knowledge of taxpayers, economic factors, moral obligations, and tax service.

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