THE INFLUENCE OF SERVICE QUALITY AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAX

Abstract

The aim of this research is to determine the influence of service quality on taxpayer compliance in paying motor vehicle tax, the influence of taxpayer awareness on taxpayer compliance in paying motor vehicle tax, and the influence of service quality and taxpayer awareness on mandatory compliance. tax in paying motor vehicle tax. This research was carried out at the SAMSAT Cibinong Bogor joint office. The research method used in this research is a quantitative research method. The data sources used in this research are primary data through questionnaires and secondary data such as reports/documents from previous researchers. The data analysis techniques used are descriptive statistics, classical assumption tests (normality, linearity, multicollinearity, heteroscedasticity) and hypothesis testing (t test and coefficient of determination). The results of this research show there is an influence of service quality on taxpayer compliance in paying motor vehicle taxes, there is an influence of taxpayer awareness on taxpayer compliance in paying motor vehicle tax, There is an influence of service quality and taxpayer awareness on taxpayer compliance in paying motor vehicle tax of 44.3% and the remaining 55.7% is determined by other factors which are not variables in this study.