Pengaruh Pendapatan, Sanksi dan Sosialisasi Pajak terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Kabupaten Nganjuk

Latifa, Annisa Zahriana El (2026) Pengaruh Pendapatan, Sanksi dan Sosialisasi Pajak terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Kabupaten Nganjuk. Skripsi thesis, Universitas Kadiri.

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Abstract

One of the local taxes that contributes significantly to local revenue is the Motor Vehicle Tax. However, this high revenue potential is not matched by the level of taxpayer compliance. The existence of a tax amnesty program indicates that taxpayer compliance in paying Motor Vehicle Tax remains low. Therefore, this study aims to analyze the factors influencing compliance in paying Motor Vehicle Tax, specifically the variables of Income, Sanctions, and Socialization. The approach used in this study is quantitative. The sampling technique used was purposive sampling, with the respondents being taxpayers who own motor vehicles with Nganjuk license plates. The data used are primary data obtained through the distribution of questionnaires to 100 respondents. The analysis tool used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of this study indicate that Sanctions have a positive and significant effect on Compliance. Meanwhile, the variables of Income and Socialization do not have a significant effect on Compliance. Therefore, it is recommended that relevant agencies maintain strict enforcement and sanctions, as well as optimize Socialization efforts both in person and through social media for the residents of Nganjuk Regency. Keywords: Compliance, Income, Sanctions, Socialization

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi & Bisnis > Prodi Ekonomi Pembangunan S1
Depositing User:	Unnamed user with email rio.mahardiko@gmail.com
Date Deposited:	21 Oct 2026 01:54
Last Modified:	21 Oct 2026 01:54
URI:	http://repository.unik-kediri.ac.id/id/eprint/1263

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