PENGARUH KESADARAN WAJIB PAJAK, SANKSI DENDA PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA BUKITTINGGI

Abstract

The purpose of this study was to determine the effect of consciousness taxpayers, financial penalties and the quality of tax services tax on tax compliance in paying taxes on motor vehicles. This research was conducted in the Office SAMSAT Bukit Tinggi. By using the formula slovin then the number of samples used in this study was 100 respondents. The sampling method using accidental sampling method. Data is collected using a questionnaire. Technical analysis of the data used in this research is multiple linear regression. Based on the results of the analysis showed that awareness affect taxpayers on tax compliance, tax penalty sanctions have no effect on tax compliance and tax services affect the quality of taxpayer compliance in paying motor vehicle tax in the Office SAMSAT Bukit Tinggi.

Keywords : Awareness of taxpayers , tax financial penalties , the quality of tax services , motor vehicle tax