PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, SANKSI PERPAJAKAN, DAN TARIF PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR & BEA BALIK NAMA KENDARAAN BERMOTOR
Abstract
This study aims to analyze the influence of Taxpayer Awareness, Service Quality, Tax Penalty, and Tax Rate towards Tax Compliance on Paying Motor Vehicle Tax and Motor Vehicle Title Transfer Tax. The data collection in this research uses Survey method with questionaire was distributed to Motor Vehicle Taxpayers in Daerah Istimewa Yogyakarta. The sampling technique using non random sampling with Accidental Sampling as much 175 questionaire distributed and 156 perfect questionaire and can be processed. The data is processed by using SPSS v.15 with multiple linear regression analysis.
Research result show that Taxpayer Awareness, Tax Penalty, and Tax Rate give positive significantly influence to Tax Compliance on paying Motor Vehicle Tax and Motor Vehicle Title Transfer Tax. On the other hand, the Service Quality has no positive significantly influence to Tax Compliance on paying Motor Vehicle Tax and Motor Vehicle Title Transfer Tax.