PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, KUALITAS PELAYANAN PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR BERSAMA SAMSAT KABUPATEN BANGLI
Keywords:
Taxpayer Awareness, Tax Socialization, Tax Service Quality, Tax Sanctions, and Taxpayer ComplianceAbstract
This study aims to review the effect of taxpayer awareness, tax socialization, tax service quality, and tax sanctions on motor vehicle taxpayer compliance. This research was conducted at the Joint Office of SAMSAT Bangli Regency. The population used in this study were motorized vehicle taxpayers in Bangli Regency with the determination of the sample using the accidental sampling method obtained as many as 100 taxpayers who became the sample used as respondents in this study. Data collection in this study data were collected through observation, interviews, and distributing questionnaires. The data analysis technique used in this study is multiple linear regression analysis using SPSS version 23. The results of this study indicate that (1) the variables of taxpayer awareness, tax socialization, tax service quality and tax sanctions have a positive and significant effect on mandatory compliance. . The UPTD Office of Regional Taxes and Levies, Bali Province, Bangli Regency is expected to improve the quality of service to taxpayers, taxpayers to further improve their tax compliance, and further research is expected to develop this research by using other variables that can affect motor vehicle taxpayer compliance. in Bangli Regency.
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