THE INFLUENCE OF PERCEPTIONS OF TAX FUNCTIONS AND TAX SERVICES ON MOTOR VEHICLE TAXPAYER COMPLIANCE WITH WHITENING FINE AS A MODERATION VARIABLE

Abstract

This study aims to determine the effect of the perception of the tax function on taxpayer compliance, and the effect of tax services on taxpayer compliance. Furthermore, this study also looks at the role of penalty redemption on the effect of perceptions of the tax function on taxpayer compliance and looks at the role of fines redemption on the effect of tax services on taxpayer compliance. This type of research is quantitative. Data collection techniques using questionnaires or questionnaires. The population in this study were motorized vehicle taxpayers registered at the SAMSAT Pandeglang office, totaling 248,869 people. The research sample uses the slovin method. The data analysis technique used is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) using the SPSS Version 25.0 program. The results of this study indicate that partially the perception of the tax function has a significant effect on taxpayer compliance. Tax services have a significant effect on taxpayer compliance. Penalty redemption moderates the perception of the tax function has a significant effect on taxpayer compliance and the redemption of fines moderates tax services and has a significant effect on taxpayer compliance.