PENGARUH KESADARAN, KUALITAS PELAYANAN, AKSES PAJAK, SANKSI PERPAJAKAN, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

(Studi Empiris pada Unit Pelayanan Teknis Badan Pendapatan Daerah Serpong)

Abstract

This research aims to determine the effect of awareness, quality of service, tax access, tax sanction, and understanding of taxpayer to compliance compulsory motor vehicle tax in UPT Bapenda Serpong. This research was conducted in UPT Bapenda Serpong. The population of in this study are all taxpayer of the registered motor vehicle on UPT Bapenda Serpong. The number of samples in this study were 90 respondents. The sampling method used accidental sampling. The type of data in this study are primary data that using questionnaries. The data analysis technique used multiple linear regression analysis. The results of this research showed that quality of service and tax access have a positive effect on motor vehicle taxpayers compliance, while awareness, tax sanction and understanding of taxpayer do not affect compliance motor vehicle taxpayer.