PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, SANKSI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BUKITTINGGI

Abstract

The aims of this study was to examine the effect of taxpayer awareness, quality of service, tax penalties and knowledge of taxation on taxpayer compliance of motor vehicles in Bukittinggi. In reality, the society is still have less participation to fulfill their obligation in taxation, as a result of primarily survey conducted in Bukittinggi which shows in year 2012, 2013 and 2014 the realization of vehicles that pay taxes can not reach the set of target’s by Samsat office of Bukittinggi. The population of this study is taxpayer of motor vehicles who registered in Samsat year 2014. The sampling technique used Accidental Sampling with took 100 taxpayers. Data analysis technique used classic assumption test and multiple linear regression analysis. The result of of this study indicated that the taxpayer awareness and the knowledge of taxation take effect on taxpayer compliance of motor vehicles in Bukittinggi. Whereas the quality of service and tax penalties do not take an effect on taxpayer compliance of motor vehicles in Bukittinggi.

Keywords  :   Taxpayer Awareness, Quality of Service, Tax Penalties, Knowledge of Taxation, Taxpayer Compliance