PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN TINGKAT PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT TELUK KUANTAN KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the effect of taxpayer awareness, quality of tax service, tax sanctions and level of understanding of taxpayers on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Teluk Kuantan office. The research population is motor vehicle taxpayers who pay taxes and the determination of the sample using simple random sampling technique. This study used a sample of 100 respondents who were calculated using the rosceo formula.

The results of this study indicate that: first, taxpayer awareness has a positive and significant effect on taxpayer compliance in paying motor vehicle taxes by 0,306, secondly the quality of tax services does not have a positive and significant effect on taxpayer compliance in paying motor vehicle taxes, the three tax sanctions do not have a positive and significant effect on taxpayer compliance in paying motor vehicle taxes, the four levels taxpayer understanding do not have a positive and significant effect on tax payer compliance in paying motor vehicle taxes. The coefficient of determinan is 0,054 or 5,4%, which means that the magnitude of the influence of taxpayer awareness, quality of tax services, tax sanctions and the level of understanding of taxpayers on taxpayer compliance in paying motor vehicle taxes is 5,4% while the rest is explained by the following factors: other causal factors originating from outside the regression that were not examined in this study.