PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

This research aimed to find out the effect of taxpayers’ awareness, service quality and tax sanction on tax payers’
compliance of motor vehicle at Samsat office Surabaya Selatan.The research was quantitative. Furthermore, the
population in this research was taxpayers of vehicle tax which were listed on Samsat office Surabaya Selatan.
Moreover, the data collection technique used accidental sampling. In line with, there were 100 respondents as
sample. Additionally, the data analysis technique used multiple linear regression with SPSS 23. The research
result concluded taxpayers’ awareness, service quality and tax sanction had positive effect on taxpayers’
compliance of vehicle tax at Office Samsat Surabaya Selatan. Meanwhile, based on the research result, it
concluded taxpayers had more awareness in paying its tax since it was the obligation for the owner of motor
vehicle. In addition, service quality overall had its satisfaction and comfort on taxpayers. Besides, tax sanction
had deterrent effect from tax payers who fulfilled their obligation in paying motor vehicle tax.
Keywords: tax payers’ awareness, service quality, tax sanction, taxpayers’ compliance