PENGARUH SOSIALISASI, TARIF, SANKSI, DAN PERSEPSI AKUNTABILITAS TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

This research aimed to give evidence empirically: (1) the effect of tax socialization on vehicle taxpayers’
compliance, (2) the effect of tax tariff on vehicle taxpayers’ compliance, (3) the effect of tax sanction on vehicle
taxpayers’ compliance, and (4) the effect of accountability perception on vehicle taxpayers’ compliance at shared
office of SAMSAT, South Surabaya. The research was quantitative with questionnaires as the instrument in
data collection technique. Moreover, the data collection technique used accidental sampling. In line with, there
were 100 respondents as the sample. Furthermore, the data were primary which taken directly from the
respondents from questionnaires. Meanwhile, the secondary data was also used which was in the form of
taxpayers’ arrear data and taxpayers’ data which were listed on shared office at Samsat, South Surabaya.
Additionally, the data analysis technique used multiple linear regression with SPSS 26. The research result
concluded that as follows: (1) Tax Socialization had a positive on vehicle taxpayers’ compliance, (2) Tax tariff had
a positive effect on vehicle taxpayers’ compliance, (3) Tax sanction had a positive effect on vehicle taxpayers’
compliance, and (4) perception of accountability had a positive on vehicle taxpayers’ compliance.