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

Abstract

This research aimed to examine the effect of taxpayers’ awareness, tax knowledge, tax officers’ service and tax
sanction on vechile taxpayers’ compliance at Samsat, Sidoarjo. The research was quantitative. While, the
population was taxpayers who were listed on Samsat, Sidoarjo. Moreover, the data collection technique used
accidental sampling technique. In line with, there were 100 respondents of taxpayer as the sample. Furthermore,
the data were primary. In addition, the data analysis technique used multiple regression analysis. The research
result concluded taxpayers’ awareness as well as tax sanction had significant effect on taxpayers’ compliance.
These showed taxpayers had already realized their obligation and accepted government sanction. On the other
hand, tax knowledge and tax officers’ quality did not affect taxpayers’ compliance. Therefore, in order to improve
vechile taxpayers’ compliance, some counseling about rules of vechile tax needed to be considered. Besides, it
needed to improve service quality wich technology based; in order to be easier, fast, and accurate.

Keywords: taxpayers’ awareness, tax knowledge, service quality, tax sanction