PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA UNIT PELAKSANA TEKNIS BADAN MINAHASA UTARA)

  • Nishia G Koloay
  • Franki M Paath
  • Dewi Septiawati
Keywords: Taxpayer Awareness, Tax Dissemination, Service Quality, Mandatory Compliance

Abstract

Motor Vehicle Tax is one of the largest regional revenues. Taxpayer awareness, tax socialization, and service quality are influential factors in taxpayer compliance with paying motor vehicle tax. The purpose of this study was to determine the effect of taxpayer awareness, tax socialization, and service quality on taxpayer complianc. Data collection in this study using questionnaire media with accidental sampling method. The number of respondents in this study was 58. So, the questionnaire will be distributed to 58 respondents in the Office of the North Minahasa Agency Technical Implementation Unit. The results of this study indicate that Taxpayer Awareness in multiple regression analysis has a positive effect with a coefficient of 0.012 but not significant, tax socialization has a positive and significant effect on taxpayer compliance with regression coefficient value of 0.906, while tax authorities service quality has a positive effect with a coefficient of 0.017 but not significant to taxpayer compliance. In addition to using the t test, the F test is also performed, where the calculated f value is 400,428. So that the results of the F test (simultaneous) show that awareness of Taxpayers, tax socialization, and service quality simultaneously have a significant effect on taxpayer compliance.

Published
2019-04-30
How to Cite
Koloay, N., Paath, F., & Septiawati, D. (2019). PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA UNIT PELAKSANA TEKNIS BADAN MINAHASA UTARA). Innovative: Jurnal Ilmiah Ekonomi Dan Bisnis, 16(1), 36-47. Retrieved from https://ejournal.unikadelasalle.ac.id/innovative/article/view/61
Section
Articles