FAKTOR- FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA

Abstract

This research aimed to examine the effect of tax sanction, public awareness, tax knowledge and service quality on motorcycle tax compliance. While, the population was all personal taxpayers which were listed on SAMSAT Kenjeran, Surabaya.The research was quantitative with correlation as its method. Moreover, the data collection technique used accidental sampling, in which the sample was taken accidentally as the researcher met. Besides, the sample was also considered appropriate as data sources. In line with, there were 100 respondents. Furthermore, the instrument used questionnaires. Meanwhile, all questionnaires had fulfilled the criteria. Additional, the data analysis technique used multiple linear regression. The research result concluded tax sanction had positive effect on personal taxpayers’ compliance which were listed on SAMSAT Kenjeran, Surabaya. Likewise, public awereness had positive effect on personal taxpayers’ compliance which were listed on SAMSAT Kenjeran, Surabaya. Similarly, both tax knowledge and service quality had positive effect on personal taxpayers’ compliance which were listed on SAMSAT Kenjeran, Surabaya.
Keywords: sanction, awareness, knowledge, quality, taxpayers’ compliance