KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR
Kata Kunci:
Awareness, Moral, Service, Sanction, ComplianceAbstrak
The purpose of this study is to examine the effect of tax awareness, moral obligations, service quality, tax sanctions on taxpayer compliance in paying Motor Vehicle Tax at SAMSAT Surakarta Office. Quantitative research type, research population is motor vehicle taxpayers who pay taxes in SAMSAT Surakarta, random sampling sampling technique with a sample of 100 respondents. Methods of data collection using questionnaires with Likert scale 1-5 points. Technical analysis of data in this study using multiple linear regression. The result of research shows that tax awareness (X1), moral obligation (X2), service quality (X3), and tax sanction (Xâ‚„) have significant effect on taxpayer compliance variable (Y)
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Referensi
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