Determinan Kepatuhan Pembayaran Pajak Kendaraan Bermotor Di Kota Surakarta (Sudi Pada Wajib Pajak Kendaraan Bermotor Yang Terdaftar Di Kantor Samsat Surakarta)
ABSTRACTION
This study, took four variables, namely, Tax Rates, Tax Service Quality, Tax Sanctions, and the Level of Trust in Government and Law. Whereas the Independent Variable takes Motor Vehicle Taxpayer Compliance. Much research has been done on Taxpayer Compliance. The purpose of this study was to analyze to analyze the influence of Tax Rates, Quality of Tax Services, Tax Sanctions, Level of Trust of Taxpayers to the Government and the Law on Taxpayer Compliance in Paying Motor Vehicle Taxes in Surakarta.
This research in data collection using the method of recording is a technique of data collection using data recording from all sources related to research, this technique is used to collect secondary data. Documentation is a data collection technique using archives, documents. In analyzing using a regression test analysis tool by considering classical assumptions and validity and reliability tests.
The conclusions that can be drawn from this study are (1) The results of the research hypothesis test a. Tax Rate Affects the Compliance of Taxpayers Paying Motor Vehicle Tax, is not proven; (b) The Quality of Taxation Services Affects the Compliance of Taxpayers Paying Motor Vehicle Taxes, proven. (c) Tax Sanctions Influence Compliance with Taxpayers Paying Motorized Vehicle Tax, not proven (d) The Level of Trust in the Government and the Law Influence the Compliance of Taxpayers Paying Motorized Vehicle Tax, is not proven. (2) Simultaneous test results (Test F) the amount of F = 2.580 is significant, 0.000 <0.05; Ftable value = 2.29 So it can be concluded together the independent variables affect taxpayer compliance. (3) Based on the analysis of the coefficient of determination obtained Adjusted R Square (R2) = 0.099 means the variability of the independent variable is 9.9%, while the remaining 90 , 1% is explained by other variables not included in the regression model.
Keywords: Determinants of Tax Payment Compliance; Motorized Vehicle Tax Payment Complian
