PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to find out and examine the effect of taxpayers' awareness, service quality, and tax sanctions on vehicle taxpayers’ compliance at the Joint Office of South Surabaya SAMSAT. The research was quantitative. Moreover, the data collection technique used accidental sampling. In line with that, there were 100 respondents as the sample. Furthermore, the instrument of data collection technique used questionnaires. The data were primary, taken from respondents’ questionnaires; and secondary taken from taxpayers’ arrears data with their list in 2021. Additionally, the data analysis technique used multiple linear regression with SPSS 26. The result concluded that taxpayers’ awareness had a significantly positive effect on vehicle taxpayers’ compliance at the Joint Office of South Surabaya SAMSAT. Likewise, service quality had a significantly positive effect on vehicle taxpayers’ compliance at the Joint Office of South Surabaya SAMSAT. Similarly, tax sanctions had a significantly positive effect on vehicle taxpayers’ compliance at the Joint Office of South Surabaya SAMSAT.