Analisis Pengaruh Samsat Keliling (Kesadaran Pajak, Pengetahuan Pajak, Kualitas Pelayanan, Sanksi Perpajakan) Terhadap Kepatuhan Wajib Pajak dalam Rangka Penerimaan Pajak Kendaraan Bermotor di Kabupaten Labuhan Batu Selatan.

Abstract

Motor vehicle tax revenues are reported in the provincial Regional Expenditure Budget, which is used to income regional vehicle tax expenditures which are driven by the motor vehicle owner community every year. Payments can be made through the SAMSAT joint office established by the regional government in each region. This type of research includes quantitative descriptive research which aims to describe whether mobile Samsat plays a role in increasing motor vehicle tax revenue using statistical data, data from respondent surveys, etc. to process the data. This research examines the role of the Mobile Samsat influence in increasing motor vehicle tax revenue in the Pinang City area. The population in this study are taxpayers who pay motor vehicle tax at the Samsat UPT Pinang City Office. The population of Pinang City Samsat Office Taxpayers in 2020 was 7,707 Taxpayers. Respondents in this study amounted to 100 samples obtained using the Slovin formula. Primary data is taken by giving questionnaires directly to respondents and interviewing respondents. Next, the primary data is classified into several distribution tables based on education level and income. The results of the research can be concluded that Tax Awareness partially has a positive and significant effect on the dependent variable Taxpayer Compliance, Tax Knowledge partially has a positive and significant effect on the dependent variable Taxpayer Compliance, Tax Service Quality partially has a positive and significant effect on the dependent variable Taxpayer Compliance. Tax sanctions partially have a positive and significant effect on the dependent variable Taxpayer Compliance. The variables tax awareness (X1), tax knowledge (X2), tax service quality (X3), and tax sanctions (X4) together (simultaneously) influence the taxpayer compliance variable (Y).