FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR
Abstract
This study aims to analyze factors that affect tax compliance rate in paying motor vehicle tax. These factors are Awareness, Tax Socialization, Tax Quality Service, and Tax Sanction. The population of this study is the taxpayer who registered in SAMSAT Office Klaten. The sampling technique in this study used convenience sampling method, where the data obtained from questionnaires with 80 respondents. Data analysis in this study assisted by SPSS Software.
Based on the analysis concluded that Awareness have a positive effect but not significant on tax compliance rate, so the first hypothesis is rejected. Tax socialization have a positive effect and significant on tax compliance rate, so the second hypothesis is accepted. The quality of service have a positive effect but not significant on tax compliance rate, so the third hypothesis is rejected. Tax sanction have positive effect and significant on tax compliance rate, so the fourth hypothesis is accepted.