?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PERILAKU+KEPATUHAN+MEMBAYAR+PAJAK+KENDARAAN%0D%0ABERMOTOR+(PKB)+TINGKAT+PROVINSI+DI+INDONESIA&rft.creator=Josua+%2C+Aloisius+Gonjales+Nainggolan+&rft.subject=330+Ekonomi&rft.description=Perpajakan+memiliki+peran+yang+sangat+signifikan+dalam+negara%2C+terutama+dalam%0D%0Apenyelenggaraan+pembangunan.+Pajak+merupakan+sumber+penerimaan+negara%0D%0Auntuk+membiayai+semua+pengeluaran+termasuk+biaya+pembangunan.+Kepatuhan%0D%0Apajak+menjadi+subjek+penting+untuk+perpajakan+pribadi+dan+perusahaan+di+negara%0D%0Amaju+dan+berkembang.+Kepatuhan+pajak+menekankan+tanggung+jawab+wajib+pajak%0D%0Auntuk+melaporkan+pendapatan+dan+menentukan+kewajiban+pajak.%0D%0APersepsi+Wajib+Pajak+tentang+keadilan+pajak+sangat+penting%2C+karena+individu+akan%0D%0Alebih+bersedia+untuk+mematuhi+pajak+apabila+mereka+menganggap+pajak+itu+adil.%0D%0AOleh+karena+itu%2C+sikap+Wajib+Pajak+terhadap+keadilan+suatu+sistem+perpajakan%0D%0Adikenal+sebagai+salah+satu+faktor+efektif+yang+dapat+meningkatkan+kepatuhan.%0D%0APenelitian+ini+bertujuan+untuk+menguraikan+tentang+sikap+wajib+pajak+di+Indonesia%0D%0Ayang+diduga+dipengaruhi+oleh+keadilan+pajak+dan+kepercayaan+pada+pemerintah.%0D%0ASelain+itu%2C+penelitian+ini+memeriksa+faktor+patriotisme+dan+kebijakan+pemutihan%0D%0Apajak+yang+diduga+memoderasi+hubungan+sikap+wajib+pajak+terhadap+niat%0D%0Akepatuhan+pajak.%0D%0ASampel+pada+penelitian+ini+adalah+wajib+pajak+pada+kendaraan+bermotor+(roda+4%0D%0Adan+roda+2).+Penentuan+sampel+menggunakan+teknik+purposive+sampling+terhadap%0D%0Aenam+provinsi+yang+termasuk+kategori+tinggi+yaitu+Provinsi+Jawa+Timur+dan%0D%0ASumatera+Utara%2C+kategori+sedang+yaitu+Provinsi+Lampung+dan+Kalimantan+Selatan%2C%0D%0Adan+kategori+rendah+yaitu+Provinsi+Papua+dan+Maluku+Utara+sebanyak+884%0D%0Aresponden.+Data+diolah+menggunakan+structural+equation+modeling+dengan%0D%0Aaplikasi+LISREL.%0D%0APengaruh+kepercayaan+pada+pemerintah+lebih+tinggi+daripada+keadilan+pajak%0D%0Aterhadap+sikap+wajib+pajak+pada+Provinsi+Jawa+Timur%2C+Sumatera+Utara%2C+Lampung%2C%0D%0AKalimantan+Selatan%2C+Papua%2C+dan+Maluku+Utara.+Kemudian%2C+pengaruh+keadilan%0D%0Apajak+lebih+tinggi+daripada+kepercayaan+pada+pemerintah+terhadap+niat+kepatuhan%0D%0Apajak+pada+Provinsi+Sumatera+Utara%2C+dan+Lampung.+Selanjutnya%2C+pengaruh%0D%0Akepercayaan+pada+pemerintah+lebih+tinggi+daripada+keadilan+pajak+terhadap+niat%0D%0Akepatuhan+pajak+pada+Provinsi+Jawa+Timur%2C+Kalimantan+Selatan%2C+Papua%2C+dan%0D%0AMaluku+Utara.+Sikap+wajib+pajak+terhadap+niat+kepatuhan+pajak+dengan+nilai%0D%0Atertinggi+terletak+pada+Provinsi+Papua%2C+sedangkan+nilai+terendah+terletak+pada%0D%0ALampung+dan+Maluku+Utara.+Selain+itu%2C+dari+dua+faktor+yang+diduga+dapat%0D%0Amemperkuat+pengaruh+sikap+terhadap+niat+kepatuhan+pajak+yaitu+faktor%0D%0Apatriotisme+dan+kebijakan+pemutihan+pajak.+Hasil+penelitian+menunjukkan+bahwa%0D%0Apada+Provinsi+Jawa+Timur%2C+Lampung+dan+Papua+lebih+tinggi+diperkuat+oleh+faktor%0D%0Akebijakan+pemutihan+pajak+dibandingkan+dengan+patriotisme.+Provinsi+Sumatera%0D%0AUtara%2C+Kalimantan+Selatan%2C+dan+Maluku+Utara+lebih+tinggi+diperkuat+oleh+faktor%0D%0Apatriotisme+dibandingkan+dengan+kebijakan+pemutihan+pajak.%0D%0AKata+Kunci+%3A+keadilan+pajak%2C+kepercayaan+pada+pemerintah%2C+sikap+wajib+pajak%2C%0D%0A+niat+kepatuhan+pajak%2C+kebijakan+pemutihan+pajak%0D%0ATaxation+has+a+very+significant+role+in+the+country%2C+especially+in+organizing%0D%0Adevelopment.+Tax+is+a+source+of+state+revenue+to+finance+all+expenses+including%0D%0Adevelopment+costs.+Tax+compliance+is+an+important+subject+for+personal+and%0D%0Acorporate+taxation+in+developed+and+developing+countries.+Tax+compliance%0D%0Aemphasizes+the+responsibility+of+taxpayers+to+report+income+and+determine+tax%0D%0Aliabilities.%0D%0ATaxpayers'+perception+of+tax+fairness+is+very+important%2C+because+individuals+will%0D%0Abe+more+willing+to+comply+with+taxes+if+they+consider+taxes+to+be+fair.+Therefore%2C%0D%0Ataxpayer+attitudes+towards+the+fairness+of+a+tax+system+are+recognized+as+one+of+the%0D%0Aeffective+factors+that+can+increase+compliance.+This+study+aims+to+elaborate+on+the%0D%0Aattitudes+of+taxpayers+in+Indonesia%2C+which+are+thought+to+be+influenced+by+tax%0D%0Afairness+and+trust+in+government.+In+addition%2C+this+study+examines+the+factors+of%0D%0Apatriotism+and+tax+bleaching+policies+that+are+thought+to+moderate+the+relationship%0D%0Abetween+taxpayer+attitudes+and+tax+compliance+intentions.+The+sample+in+this%0D%0Astudy+were+taxpayers+on+motorized+vehicles+(4-wheeled+and+2-wheeled).+The%0D%0Asample+determination+used+purposive+sampling+technique+of+six+provinces+in+the%0D%0Ahigh+category%2C+namely+East+Java+and+North+Sumatra+Provinces%2C+the+medium%0D%0Acategory%2C+namely+Lampung+and+South+Kalimantan+Provinces%2C+and+the+low%0D%0Acategory%2C+namely+Papua+and+North+Maluku+Provinces%2C+totaling+884+respondents.%0D%0AData+were+processed+using+structural+equation+modeling+with+the+LISREL%0D%0Aapplication.%0D%0AThe+effect+of+trust+in+government+is+higher+than+tax+justice+on+taxpayer+attitudes+in%0D%0AEast+Java%2C+North+Sumatra%2C+Lampung%2C+South+Kalimantan%2C+Papua%2C+and+North%0D%0AMaluku+Provinces.+Then%2C+the+effect+of+tax+justice+is+higher+than+trust+in%0D%0Agovernment+on+tax+compliance+intentions+in+North+Sumatra+Province%2C+and%0D%0ALampung.+Furthermore%2C+the+effect+of+trust+in+government+is+higher+than+tax+justice%0D%0Aon+tax+compliance+intentions+in+East+Java%2C+South+Kalimantan%2C+Papua%2C+and+North%0D%0AMaluku+Provinces.+The+attitude+of+taxpayers+towards+tax+compliance+intentions%0D%0Awith+the+highest+value+is+located+in+Papua+Province%2C+while+the+lowest+value+is%0D%0Alocated+in+Lampung+and+North+Maluku.+In+addition%2C+of+the+two+factors+that+are%0D%0Athought+to+strengthen+the+influence+of+attitudes+on+tax+compliance+intentions%2C%0D%0Anamely+the+patriotism+factor+and+the+tax+bleaching+policy.+The+results+showed+that%0D%0Athe+provinces+of+East+Java%2C+Lampung+and+Papua+were+more+highly+strengthened%0D%0Aby+the+tax+bleaching+policy+factor+compared+to+patriotism.+The+provinces+of+North%0D%0ASumatra%2C+South+Kalimantan%2C+and+North+Maluku+are+more+highly+strengthened+by%0D%0Athe+patriotism+factor+compared+to+the+tax+bleaching+policy.%0D%0AKeywords%3A+tax+justice%2C+trust+in+government%2C+taxpayer+attitudes%2C%0D%0A+tax+compliance+intention%2C+tax+bleaching+policy&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2023-11-22&rft.type=Disertasi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F77157%2F1%2FMARINDO%2520KURNIAWAN_ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F77157%2F2%2FMARINDO%2520KURNIAWAN_FULL_removed.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F77157%2F3%2FMARINDO%2520KURNIAWAN_TANPA%2520PEMBAHASAN.pdf&rft.identifier=++Josua+%2C+Aloisius+Gonjales+Nainggolan+++(2023)+PERILAKU+KEPATUHAN+MEMBAYAR+PAJAK+KENDARAAN+BERMOTOR+(PKB)+TINGKAT+PROVINSI+DI+INDONESIA.++%5BDisertasi%5D+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F77157%2F