Ayu Mardiani, 7101416165 (2020) DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor di Kota Semarang). Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

The Motor Vehicle Tax is one of the provincial tax components which has a high contribution in increasing locally-generated revenue. Motorized Vehicle Tax in Semarang City has not yet reached the specified revenue target. In 2017 the target was set at IDR 3.7 Trillion, but the realization of revenue was only IDR 860 Billion and in 2018 the target was IDR 3.94 Trillion, but only 973 Billion IDR was realized. The purpose of this study was to determine the effect of tax literacy, the quality of tax authorities, tax sanctions on motor vehicle taxpayer compliance through taxpayer awareness. The population in this study were all motor vehicle taxpayers registered in Semarang City Samsat, amounting to 252,393 taxpayers. The research sample of 100 taxpayers, calculated using the Slovin formula. The sampling technique is incidental sampling technique. Data collection techniques using a questionnaire. Data analysis techniques used descriptive statistical analysis, path analysis, and sobel tests. The results showed that tax literacy and the quality of tax authorities did not affect tax compliance. There is a significant positive effect of tax sanctions and taxpayer awareness of tax compliance. Tax literacy and tax sanctions have a significant positive effect on taxpayer awareness. The quality of tax authorities does not affect taxpayer awareness. The results of mediation effects show tax literacy and tax sanctions affect taxpayer compliance, but the quality of tax authorities does not affect taxpayer compliance through taxpayer awareness. The conclusions in this study are: (1) tax sanctions have a positive and significant effect on taxpayer compliance, (2) taxpayer awareness has a positive and significant effect on taxpayer compliance, (3) taxpayer awareness significantly mediates the effect of tax literacy and tax sanctions towards taxpayer compliance. Suggestions from this research are the need for an increase in tax literacy in the community by reading information about taxes through various sources such books and social media, improving the quality of motor vehicle tax services, especially in terms of ease and speed, the police are more assertive in imposing sanctions on taxpayers who violate so that the public is more educated.

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