PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOGIRI
Keywords:
Understanding of Tax Regulations, Tax Sanctions, Public Service Accountability, and Taxpayer Compliance.Abstract
This study aims to examine and analyze the effect of understanding tax
regulations, tax sanctions, and public service accountability on taxpayer
compliance in paying motorized vehicle taxes at the UPPD-SAMSAT Office of
Wonogiri Regency. The type of data used is qualitative and quantitative data. The
population in this study were all motor vehicle taxpayers registered at the UPPDSAMSAT
Office of Wonogiri Regency in 2019. This study used secondary data
and primary data of 100 samples with the sampling method using accidental
sampling. Data collection techniques were carried out through the method of
documentation and questionnaires at the UPPD-SAMSAT Wonogiri office. The
data analysis technique used is multiple linear regression analysis. The results of
this study indicate that the variable understanding of tax regulations, tax
sanctions, and public service accountability has a significant positive effect on
taxpayer compliance in paying motorized vehicle taxes at the UPPD-SAMSAT
Office of Wonogiri Regency.
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