PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

(Studi Kasus pada Wajib Pajak Kendaraan Bermotor di Kantor Bersama Sistem Administrasi Manunggal Satu Atap Cikokol Kota Tangerang)

Abstract

ABSTARCT

This research aimed to determine the effect knowledge of taxpayers, awareness of taxpayers, quality of services, dissemination taxation and tax penalties on taxpayers compliance motor vehicle in Manunggal Joint Office Administration System of One Roof (SAMSAT) Cikokol Tangerang City. The theory used in this research is the theory of atribution. The population of this research are all motor vehicle taxpayers registered at the Office of the Joint SAMSAT Cikokol. The sample used of this research is 100 respondents. The sampling method used accidental sampling. The type of data in this research are primary data that using questionnaire. The data analysis technique used in this research is multiple linear regression. Based on the analysis, awareness of taxpayers, quality of services and dissemination taxation, possitive effect on taxpayers compliance motor vehicle in the Office of the Joint SAMSAT Cikokol, while the knowledge of taxpayers, and tax penalties, do not effect taxpayers compliance motor vehicle.