PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PAJAK, PELAYANAN FISKUS, KEWAJIBAN MORAL, DAN PENERAPAN E- SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (STUDI PADA SAMSAT LUBUK JAMBI)

Abstract

This study aims to determine The Influence of socialization tax, tax knowledge, focus service, moral obligation, application of E-samsat On Motor Vehicle taxpayer compliance in paying taxes on Samsat Lubuk jambi. The study population is motor vehicle taxpayers who pay taxes on Samsat lubuk jambi method with incidental sampling techniques. This study used a sample of 100 respondents who were calculated using the slovin formula. Data collection is done by questionnaire which is meansured by Likert Scale. Data analysis was performed using multiple linier regression methods with the help of SPSS software version 20. In this study, used 5 independent variables namely Tax Socialization (X1), Tax Knowledge (X2), Focus Service (X3), Moral Obligation (X4), Application Of E-Samsat (X5) and Motor Vehicle Taxpayer Compliance (Y) as the dependent variable.

The results of this study indicate that: first, tax socialization has a positive and significant effect on motor vehicle taxpayer compliance by 0,236 or 23,6%. Second, tax knowledge has a positive and significant effect on motor vehicle taxpayer compliance by 0,264 or 26,4%. Third, focus service has a positive and significant effect on motor vehicle taxpayer compliance by 0,165 or 16,5%. Fourth moral obligation has a positive and significant effect on motor vehicle taxpayer compliance by 0,227 or 22,7%. Fifth application of E-samsat has not significant effect on motor vehicle taxpayer compliance. Obtained coefficient of determination of 0,839 or 83,9%. Which means the magnitude of the tax socialization, tax knowledge, focus service, moral obligation, ang application of E- Samsat on motor vehicle taxpayer compliance is 83,9% while the remaining 16,1% is explained by other causative factors originating from outside the regression that was not examined in this studi