PENGARUH SANKSI ADMINISTRASI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR

  • Tia Mulya Mahdani Universitas Muhammadiyah Sukabumi
  • Ismet Ismatullah
Abstract views: 167 , pdf downloads: 281
Keywords: Keywords: Administrative Sanctions; Service Quality, Taxpayer Compliance

Abstract

The purpose of this study was to determine the effect of administrative sanctions and service quality on taxpayer compliance in paying motorized vehicle taxes at SAMSAT Sukabumi City Region. The research method uses quantitative with an associative approach. The population in this study were motor vehicle taxpayers registered at SAMSAT Sukabumi City. The sample in this study were 100 people. The sampling technique used was purposive sampling. Data analysis using WarpPLS 7.0 application. The results showed that R² was 0.48, it could be concluded that administrative sanctions and service quality had a simultaneous effect on taxpayer compliance in paying motorized vehicle taxes by 48%.

Author Biography

Ismet Ismatullah

The purpose of this study was to determine the effect of administrative sanctions and service quality on taxpayer compliance in paying motorized vehicle taxes at SAMSAT Sukabumi City Region. The research method uses quantitative with an associative approach. The population in this study were motor vehicle taxpayers registered at SAMSAT Sukabumi City in 2019 namely amount 101.645. the sampling used slovin formula.The sample in this study were 100 people. The sampling technique used was purposive sampling. Data analysis using WarpPLS 7.0 application. The results showed that R² was 0.48, it could be concluded that administrative sanctions and service quality had a simultaneous effect on taxpayer compliance in paying motorized vehicle taxes by 48%.

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Published
2021-03-01
How to Cite
Mahdani, T. M., & Ismatullah, I. (2021). PENGARUH SANKSI ADMINISTRASI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR. JAE (JURNAL AKUNTANSI DAN EKONOMI), 6(1), 16-25. https://doi.org/10.29407/jae.v6i1.14751
Section
Volume 6 No 1 Tahun 2021