FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

This research examines and analyzes the effect of information technology utilization, service quality, tax ocialization, tax sanctions, and tax incentive policy on taxpayers’ compliance at the Samsat Joint Office, East Surabaya. The research applies quantitatively. Furthermore, the population consists of all taxpayers who are listed on the Samsat Joint Office, East Surabaya. The data collection technique used was accidental sampling, with 100 taxpayers as the sample. Moreover, the data were primary, which were taken directly from respondents. The instrument in the data collection technique was a questionnaire. The data were secondary, in the form of taxpayers' arrears data and the number of taxpayers listed on the Samsat Joint Office, East Surabaya. Additionally, the data analysis technique used was multiple linear regression. The result shows that as follows: (1) information technology utilization has a positive effect on taxpayers’ compliance; (2) service quality has a positive effect on taxpayers’ compliance; (3) tax socialization does not affect taxpayers’ compliance; (4) tax sanctions has a positive effect on taxpayers’ compliance; and (5) tax incentive policy has a positive effect on taxpayers’ compliance.