Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Denda Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor Samsat Kabupaten Bulukumba

Abstrak

Abstract: This research aims to: (1) To analyze taxpayer awareness, service quality and tax fines simultaneously influence motor vehicle taxpayer compliance at the Bulukumba Regency Samsat Office, (2) To analyze the influence of taxpayer awareness, service quality, and tax fines partially affecting motor vehicle taxpayer compliance at the Bulukumba Regency Samsat Office, and (3) To analyze the variables that most dominantly influence motor vehicle tax compliance at the Bulukumba Regency Samsat Office. The variables of this research are: (1) Motor Vehicle Taxpayer Compliance as the dependent variable (Y) measured by questionnaire, (2) Taxpayer Awareness as an Independent Variable (X1) as measured by a questionnaire, (3) Tax Fines as an Independent Variable (X3) which is measured by questionnaire. The research population includes respondents who are registered as motor vehicle taxpayers at the Bulukumba Regency SAMSAT Office in 2022. The sampling technique used is Sampling Insidental. The research population data was 121,460 motorized vehicles and a sample of 45 taxpayer respondents was obtained. The data analysis method used is multiple linear regression.

Based on the results of data analysis using the F test, the variables taxpayer awareness, service quality and tax fines simultaneously influence motor vehicle taxpayer compliance with a calculated F value of (504.049) and a significance value of 0.000. The results of the partial test (t test) show that the taxpayer awareness variable influences motor vehicle taxpayer compliance with a t-value of 6.538 and a significance value of 0.000. The service quality variable influences motor vehicle taxpayer compliance with a t-calculated value of -2.816 and a significance value of 0.007. The tax penalty variable influences motor vehicle taxpayer compliance with a t-calculated value of 16,856 and a significance value of 0.000. Analysis of the coefficient of determination (R2) obtained an R2 value of 0.974 or 97.4%, while the remaining 2.6% was influenced by other variables not included in this research. The multiple linear regression equation in this research is formulated as Y = 3.644 + 0.277X1 + -0.083X2 + 0.621X3.

Keywords: Awareness, Quality, Fines, Taxpayer Compliance