PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

This research aimed to examine and analyze the effect of taxpayers’ awareness, tax sanctions, and accountability of public service on motor vehicle taxpayers’ compliance at the joint office of Samsat West Surabaya. The research was quantitative with questionnaires as the data collection technique. The questionnaires were distributed to respondents. Moreover, the data sampling technique used accidental sampling. The population was all taxpayers who were listed on the Joint Office of Samsat West Surabaya, Furthermore, there were 100 taxpayers in the Joint Office of Samsat Surabaya. However, only 98 respondents fulfilled the criteria of the sample. The data analysis technique used multiple linear regression with hypothesis testing. The research result concluded that taxpayers’ awareness, tax sanctions, and accountability of public service had a positive and significant effect on motor vehicle taxpayers’ compliance. This meant the taxpayers were aware of the importance of their obligation as taxpayers in paying the tax.