PENGARUH ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, KUALITAS PELAYANAN DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus pada Samsat Kota Magelang)
Abstract
The purpose of this research was test the influence of tax administration
reform, tax penalty, service quality and taxpayers awareness on motor vehicles
taxpayer level of compliance. The subject in this research that motor vehicles
taxpayer registered in the Samsat Magelang City. The sampling technique using
convenience sampling method with sample of 100 respondents. A 100
questionnaires administered then 97 questionnaires were return and could be
examined using the multiple linear regression model. Analysis tool used in this
research is the SPSS 20.
aaaaaaaThe results showed that tax penalty and service quality have influence on
increase tax compliance of motor vehicles, while tax administration reform and
taxpayers awareness have no influence on increase tax compliance of motor
vehicles.