PENGARUH KUALITAS PELAYANAN DAN SANKSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR

Abstract

This research aimed to find out the effect of independent variables namely, service quality and taxpayers’ sanction
on the taxpayers’ compliance in motor vehicle tax payment. The research sample consisted of 100 respondents of
motor vehicle taxpayers listed on Shared Office Samsat South Surabaya. This research was quantitative. The
research sample used an accidental sampling technique. The research data collection technique used the
questionnaire method. Furthermore, the data source used primary data through the answer of the questionnaire
distributed to the respondents. Moreover, the research analysis method used multiple linear regression with SPSS
26 version. The research analysis concluded that service quality had a positive effect on the taxpayers’ compliance
in paying motor vehicle tax showed that the tax officer had improved overall the service quality so that the
taxpayers felt safe and satisfied with the service in paying motor vehicle tax. Meanwhile, the taxpayers' sanction
had a positive effect on the taxpayers' compliance in paying motor vehicle tax showing that the taxpayers agreed
if sanctions applied so that discipline was formed to carry out the obligation to pay motor vehicle tax (PKB).