FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT SURABAYA TIMUR

Abstract

This research empirically examines and proves the effect of taxpayers' awareness, service quality, understanding, tax sanction, and taxpayers' trust in the government and law, and taxpayers' compliance during the motor vehicle tax payment at SAMSAT, East Surabaya. The research applies quantitatively. Attribution theory were used. Furthermore, the data collection technique used was accidental sampling with 100 respondents as the sample. Moreover, the primary data were directly taken from respondents' questionnaires. The questionnaires were distributed to the respondents. Additionally, the secondary data were in the form of tax arrears information and taxpayers’ data listed on SAMSAT, East Surabaya office. The data analysis technique used multiple linear regression. The result shows that taxpayers’ awareness, service quality, taxpayers’ understanding, and tax sanction have a positive impact on taxpayers’ compliance during the motor vehicle tax payment at SAMSAT, East Surabaya. However, taxpayers’ trust in the government and law does not affect taxpayers’ compliance during the motor vehicle tax payment at SAMSAT, East Surabaya.