PENGARUH KESADARAN WAJIB PAJAK, AKUNTABILITAS, DAN BBNK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN

Abstract

This study aims to see the effect of taxpayer awareness, public service accountability, and name transfer of motor vehicle taxpayers at the East Surabaya Samsat Joint Office. This type of research method uses quantitative research. The data used are primary data and secondary data. The population in this study were all motor vehicle taxpayers registered at the East Surabaya Samsat Joint Office. The sampling technique used accidental sampling, with a sample size of 100 respondents. Using a multiple linear regression model with the SPSS 23 program. So the results of this study indicate that taxpayer awareness and vehicle name duties have a positive effect, while government accountability has a negative effect on motor vehicle taxpayers. These results indicate that the taxpayer does not pay the duty tax that must be carried out by motorized vehicles, the service accountability is less comfortable and the taxpayer is satisfied, the transfer fee is higher so that the taxpayer increases.
Keywords: taxpayer awareness, public service accountability, transfer fee for vehicle names, motor vehicle taxpayer compliance