PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of taxpayers’ awareness, inspector service quality, and tax sanction on the taxpayers’ compliance in paying the motor vehicle tax at Shared office Samsat East of Surabaya. This research was quantitative. Furthermore, the research population used motor vehicle taxpayers listed on Shared Office Samsat East Surabaya. Moreover, the sample collection technique used accidental sampling, with many samples taken from 100 respondents. Research Hypothesis tested by multiple linear regressions analysis. Meanwhile, the research result showed that: (a) taxpayers’ awareness had a positive effect on the taxpayers’ compliance in paying motor vehicle taxes; (b) inspector service quality had a positive effect on the taxpayers’ compliance in the payment of motor vehicle taxes; (c) tax sanction had a positive effect on the taxpayers’ compliance in paying the motor vehicle taxes. Based on those results it concluded that taxpayers were aware to paying the taxes, it was an obligation for all of the motor vehicle owners to pay the tax, inspector service quality had given satisfaction and comfortable for the taxpayer, and tax sanctions could provide tax effects for taxpayers who did not carry out their tax obligations in paying motor vehicle taxes.
Keywords: taxpayers’ awareness, fiscal service quality, tax sanction, taxpayers’ compliance