PENGARUH PENGETAHUAN, KESADARAN, SANKSI, PELAYANAN TERHADAP KEPATUHAN PAJAK KENDARAAN BERMOTOR SURABAYA UTARA

Abstract

This research aimed to find out the evidence of the effect of tax knowledge, taxpayers’ awareness, tax sanction, and tax service quality on taxpayers’ compliance of motor vehicles at North Surabaya. The data collection technique used an accidental sampling technique. Moreover, there were 100 respondents of taxpayers at SAMSAT office of North Surabaya as the research sample. Furthermore, the instrument in data collection technique used questionnaires. Additionally, the data analysis technique used validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedastic test), multiple linear regression, f-test, and t-test. All techniques were used in order to fulfill the research objectives. The research result concluded that taxpayers’ awareness as well as tax service quality had a significant effect on taxpayers’ compliance in paying the motor vehicle tax at SAMSAT office of North Surabaya. On the other hand, both tax knowledge and tax sanction had an insignificant effect on taxpayers’ compliance in paying the motor vehicle tax at SAMSAT office of North Surabaya.