DETERMINASI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KABUPATEN DOMPU NTB
Determination Of Motor Vehicle Taxpayer Compliance At The Samsat Office Of Dompu Regency NTB
DOI:
https://doi.org/10.59896/gara.v20i2.659Keywords:
taxpayer awareness, tax knowledge, tax rewards, public service accountability, taxpayer complianceAbstract
This study aims to examine the influence of taxpayer awareness, tax knowledge, tax rewards, and public service accountability on motor vehicle taxpayer compliance at the Dompu Regency Samsat Office, West Nusa Tenggara, Indonesia. The research adopts an associative design with a quantitative approach. The independent variables include taxpayer awareness, tax knowledge, tax rewards, and public service accountability, while the dependent variable is motor vehicle taxpayer compliance. The study population consisted of 23,074 taxpayers, and the sample size of 100 respondents was determined using the Slovin formula. Data were collected through a questionnaire survey, all of which were returned and valid for analysis. Data were analyzed using SPSS version 24 through classical assumption testing and multiple linear regression analysis. The findings reveal that, partially, taxpayer awareness and tax knowledge have a significant effect on taxpayer compliance, whereas tax rewards and public service accountability show no significant effect. However, simultaneously, all four independent variables significantly affect motor vehicle taxpayer compliance. The study recommends that the Dompu Samsat Office conduct educational and outreach programs to raise public understanding of the importance of motor vehicle taxation, thereby enhancing taxpayer awareness and compliance
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