Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan, dan Tarif Perpajakan Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor pada Samsat Labuhanbatu Utara

Abstract

This study aims to determine the effect of taxpayer awareness, service quality, tax penalties and tax rates on compliance with paying motor vehicle tax (PKB) on Samsat Labuhanbatu Utara. The population in this study are all individuals who are classified as paying Motor Vehicle Tax (PKB) who are still active in paying their tax obligations and are registered in North Labuhanbatu Samsat, amounting to 58,112 and as many as 100 taxpayers in paying PKB registered. at Samsat Labuhanbatu Utara. This research uses an associative approach. Data collection techniques used by questionnaire media, interview methods, and observation. Data analysis techniques in this study used multiple linear regression. The results of this study indicate that partially Taxpayer Awareness affects the compliance of paying Motor Vehicle Tax (PKB) with a t count of 8.155 > t table of 1.984. Service Quality partially affects the Compliance of paying Motor Vehicle Tax (PKB) with a t count of 5.061 > t table of 1.984. The Tax Sanction partially affects the Compliance of paying Motor Vehicle Tax (PKB) with a t count of 6.458 > t table of 1.984. The taxation rate partially has no effect on compliance with paying Motorized Vehicle Tax (PKB) with a t count of 0.658 > a table of 1.984. Simultaneously Taxpayer Awareness, Service Quality, Tax Sanctions and Tax Rates affect the Compliance of paying Motor Vehicle Tax (PKB). The R square value obtained is 0.693 which means that the magnitude of the influence of Taxpayer Awareness, Service Quality, Tax Sanctions and Taxation Rates affects the Compliance of paying Motor Vehicle Tax (PKB) is 69.3%. while the remaining 30.7% is influenced by other variables not examined in this study.