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

Abstract

This research aimed to examine the effect of service quality, taxpayers’ sanction, and tax knowledge on vehicle taxpayers’ compliance. Moreover, the sample was 100 respondents of vehicle taxpayers’ compliance who were at Samsat Office, North of Surabaya. Furthermore, the research was quantitative research. Additionally, the data collection technique used an accidential sampling technique. The Instrument in data collection technique used questionnaries. While, the data were primary, in the form of respondent’s responses through the questionnaries which were distributed to them. In addition, the data analysis technique used multiple linear regression with SPSS 21. The research result concluded that service quality had an insignificant effect on vehicles taxpayers’ compliance at Samsat Office, North of Surabaya. Likewise, taxpayers’sanction had an insignificant effect on vehicles taxpayers’ compliences at Samsat Office, North of Surabaya. On the other hand, tax knowledge had a significant effect on vehicles taxpayers’ compliance at Samsat Office, North of Surabaya.
Keywords: services quality, taxpayers’ santion, tax knowledge, taxpayers’ complience