Pengaruh Kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor

., Junaidi (2020) Pengaruh Kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Tax is one of the regional income in Indonesia because of that election there is tax optimization through tax quality and tax sanctions. The purpose of this study is to analyze the effect of tax quality and tax sanctions on motor vehicle taxpayer compliance. The population in this study are motor vehicle taxpayers. The sample used using incidental sampling totaling 100 respondents. Data collection techniques used were questionnaires. Data analysis technique used is multiple regression analysis. The results obtained by the quality of service and tax sanctions have a significant effect on motor taxpayer compliance variables in Palembang. The variable that has the most dominant influence is based on the multiple regression analysis test that is the tax sanction variable then followed by the variable tax service quality. Keyword: Tax Service Quality, Tax Sanctio, and Taxpayer Compliance

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