PENGARUH PEMUTIHAN PAJAK KENDARAAN, KESADARAN, SOSIALISASI, SANKSI, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research examined the effect of vehicle tax bleaching, tax awareness, tax socialization, tax sanction, and service on vehicle taxpayers’ compliance. The research was quantitative. Moreover, the population was vehicle taxpayers at the SAMSAT East Surabaya office. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, 100 taxpayers at the SAMSAT East Surabaya office were taken as the sample. Furthermore, the data were vehicle taxpayers' understanding and explanation about taxpayers’ compliance in 2022. The data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution). The result of the data analysis and hypothesis test concluded vehicle tax bleaching affected vehicle taxpayers’ compliance. Likewise, tax awareness affected vehicle taxpayers’ compliance. However, tax socialization did not affect vehicle taxpayers’ compliance. On the other hand, the tax sanction affected vehicle taxpayers’ compliance. Similarly, service affected vehicle taxpayers’ compliance.