PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK BERMOTOR (STUDI PADA SAMSAT SURABAYA)

Abstract

Taxpayer compliance in carrying out its obligations is a positive contribution which one of its functions is for income retribution for the public interest. The purpose of this study was to determine the effect of taxpayer awareness, service quality, and the drive-thru Samsat system on motor vehicle taxpayer compliance. The data collection method used is by distributing questionnaires to a predetermined sample in Samsat Surabaya. The sample selection technique used a random sampling technique with motorized vehicle taxpayers as the research subject. The number of samples collected as many as 90 respondents. The results showed that the higher taxpayer awareness, service quality, and the drive-thru system, the higher the compliance of motor vehicle taxpayers. The variables of taxpayer awareness, service quality, and the Samsat drive thru system each have a positive effect on taxpayer compliance with the Surabaya Samsat motor vehicle.