Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Pelayanan Pajak Kendaraan Bermotor Samsat Merauke

Marlina Manurung; Richard C. S. Parantean; Victor E. Saerang; Yulius Sakap

Penulis

Marlina Manurung Sekolah Tinggi Ilmu Ekonomi Saint Theresa Merauke
Richard C. S.Parantean Sekolah Tinggi Ilmu Ekonomi Saint Theresa Merauke
Victor E. Saerang Sekolah Tinggi Ilmu Ekonomi Saint Theresa
Yulius Sakap Sekolah Tinggi Ilmu Ekonomi Saint Theresa Merauke

Kata Kunci:

Taxpayer Compliance, Vehicle Tax, Samsat Merauke, Taxpayer Awareness, Quality of Service, Tax Sanctions, Tax Knowledge

Abstrak

This research aims to analyze the influence of taxpayer awareness, quality of service, tax sanctions, and tax knowledge on the compliance of vehicle taxpayers at the Samsat Merauke office. The study is motivated by the occurrence of arrears in vehicle tax payments since 2022 and the high level of non-compliance among taxpayers in the region. A quantitative research approach with a survey design was employed, and primary data were collected through questionnaires distributed to active taxpayers at the Samsat Merauke office. Multiple regression analysis was used to examine the effects of each independent variable on taxpayer compliance.

The results indicate that taxpayer awareness does not have a significant effect on taxpayer compliance. In contrast, quality of service significantly influences compliance. Furthermore, the findings reveal that tax sanctions do not have a significant impact on compliance, whereas tax knowledge exerts a significant positive effect on improving taxpayer compliance. Based on these findings, the study recommends that efforts to enhance the quality of service and tax knowledge be prioritized to increase vehicle tax compliance at the Samsat Merauke office.

Unduhan

Data unduhan tidak tersedia.

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