PENGARUH PELAYANAN FISKUS, PEMAHAMAN PERATURAN PAJAK DAN SANKSI PAJAK KENDARAAN BERMOTOR TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

Taxpayer compliance is an attitude of taxpayers to fulfill their tax rights and obligations based on the provisions of laws and regulations. The purpose of this study is to determine the influence of Tax Official Services, Understanding of Tax Regulations, and Motor Vehicle Tax Sanctions on Motor Vehicle Taxpayer Compliance. The theory used is the theory of planned behavior. The research design uses a questionnaire as a research instrument. The sample determination in this study uses the Slovin formula with a sample size of 396 and the criteria for this study are motor vehicle taxpayers registered at the East Flores Samsat. The data analysis method used in this study is multiple linear analysis using SPSS software. The results of the analysis conducted based on the hypothesis state that Tax Official Services have a positive effect on Motor Vehicle Taxpayer Compliance (H1 accepted), Understanding of Tax Regulations has a positive effect on Motor Vehicle Taxpayer Compliance (H2 accepted), and Tax Sanctions have a positive effect on Motor Vehicle Taxpayer Compliance (H3 accepted).