PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI EMPIRIS PADA SAMSAT DI DAERAH ISTIMEWA YOGYAKARTA)
Abstract
This research aimed to analyze the influence of Tax Socialization, Taxpayer Awareness, Tax Administration Service Quality as well as Tax Sanction toward taxpayer compliance to pay vehicle tax (Pajak Kendaraan Bermotor-PKB) and vehicle transfer of ownership tax (Bea Balik Nama Kendaraan Bermotor-BBN-KB). The sample used in this research was 75 respondents of which sample were collected through accidental sampling with taxpayers paying PKB and BBN-KB whom the researcher accidentally encountered at 5 Samsat office at DIY. Data was collected through questionnaire distribution to the respondents.
The hypothesis test in this research was analyzed using double linier regression in SPSS 15 for windows. The analysis showed that taxpayer awareness positively influence the Obedience of Taxpayer in Paying PKB and BBN-KB. Meanwhile, the variable of Tax Socialization, Tax Administration Service Quality as well as Tax Sanction did not influence Taxpayer Compliance in paying PKB and BBN-KB