Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor

EVITA WIDIASTUTI, SRI NITTA CRISSIANAN

Abstract


This study aims to determine the effect of taxpayer awareness, service quality, and tax sanctions on compliance with paying motor vehicle taxes registered at the SAMSAT BSD Serpong Utara office. Significant tests include the t-test and f-test, the coefficient of determination. The results of this study indicate that taxpayer awareness has an effect of 8.148 on taxpayer compliance, with a significance level of 0.000. The results of this study indicate that service quality has an effect of 6.628 on taxpayer compliance with a significant level of 0.000. The results of this study also show that tax sanctions have an effect of 4.059 on taxpayer compliance, with a significant level of 0.000. Then the value of Adjusted R square is 0.566, so the contribution of the variable influence of taxpayer awareness, service quality, and tax sanctions is 56.6% while the remaining 43.4% is influenced by other factors not included in this study.


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