Pengaruh Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kantor Samsat Medan Selatan

Abstract

Taxpayer compliance is an important issue,because if the taxpayer does not comply, it will lead to the desire to take action to avoid tax, smuggling, and neglect of taxes, causing state or regional revenue to be reduced. The public's compliance in carrying out their obligations is more or less influenced by whether or not the services provided to the community are paid for Motor Vehicle Taxes.The practice of extortion and complicated processes is one of the things that agencies/institutions must pay attention to in providing services to the community. This study aims to analyze the effect of Service Quality on Public Compliance in Paying Motor Vehicle Taxes at the South Medan Samsat Office. This type of research is associative research using quantitative data analysis. The population in this study is people who have been and or are currently paying Motor Vehicle Taxes at the South Medan Samsat Office in the last two months, amounting to 11392 people. The sample in this study amounted to 99 people who were determined using the Slovin formula. The research instrument used a questionnaire with a Likert Scale. Data analysis was performed using Structural Equation Modeling (SEM) using Partial Least Squares (PLS) Program. The results showed that service quality had a positive and significant effect on taxpayer compliance at the South Medan Samsat Office with a T-statistic > T-table (28,554 > 1,660). The coefficient of determination or R Square is 0.785, this value indicates that the effect of service quality on taxpayer compliance is 78.5% and 21.5% is influenced by other variables outside of this study. These results indicate that the quality of service has a direct effect on taxpayer compliance so that it can be concluded that if the quality of service increases, it can also increase taxpayer compliance at the South Medan Samsat Office.