PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, AKUNTABILITAS PELAYANAN PUBLIK, 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 Ciputat Kota Tangerang Selatan Tahun 2017)

Abstract

This research aimed to determine the effect of awareness of taxpayers, quality of services, accountability of public services, dissemination taxation and tax penalties on taxpayers compliance motor vehicle in Manunggal Joint Office Administration System of One Roof (SAMSAT) Ciputat, South 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 Ciputat. The sample used of this research is 97 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, quality of services and tax penalties possitive effect on taxpayers compliance motor vehicle in the Office of the Joint SAMSAT Ciputat, while the awareness of taxpayers, accountability of public services and dissemination taxation do not effect taxpayers compliance motor vehicle.