PENGARUH AKUNTABILITAS PELAYANAN PUBLIK DAN SANSKI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG

This study aims to determine whether the variables of public service accountability and tax sanctions affect the compliance of motor vehicle taxpayers in the city of Palembang. This research is a quantitative research with an associative approach. The sampling technique uses a purposive sampling method. The research uses a questionnaire method. The data used is secondary data. The population in this study are motor vehicle taxpayers who are registered at the Samsat office in Palembang City. Hypothesis testing is done by multiple regression analysis. The results of the study show that the influence of public service accountability has no effect on motor vehicle tax compliance in the city of Palembang. Meanwhile, tax sanctions affect the compliance of motorized vehicle taxpayers in the city of Palembang.