PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, KEWAJIBAN MORAL, SANKSI PAJAK, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT GIANYAR
Keywords:
awareness of taxpayers, quality of service, moral obligations, tax sanctions, tax socialization, taxpayer complianceAbstract
This study aims to analyze the effect of taxpayer awareness, service quality, moral obligation, tax sanctions and tax socialization on taxpayer compliance in paying motor vehicle taxes at the Samsat Gianyar office.The sample used in this study amounted to 100 people who were calculated using the Slovin formula with the Accidental Sampling method (sampling by spreading a number of questionnaires that were returned and could be processed). The data analysis technique used is multiple linear regression analysis.The results showed that the variable taxpayer awareness, tax sanctions, and tax socialization had a positive effect on taxpayer compliance, while service quality and moral obligations had no effect on motor vehicle taxpayer compliance at the Samsat Gianyar office. Future research is expected to develop this research using other variables which theoretically have an influence on taxpayer compliance.
