The influence of service quality of motor vehicle tax toward taxpayer compliance in paying motor vehicle tax (a case study at Samsat Lubuk Linggau)

Penulis

  • Y Marliza Program Studi Akuntansi Fakultas Ekonomi Universitas Musi Rawas
  • KY Wiguna
  • MR Andini Program Studi Akuntansi Fakultas Ekonomi Universitas Musi Rawas

DOI:

https://doi.org/10.25181/icoaas.v1i1.2019

Abstrak

This study aims to determine the influence of service quality of motor vehicle taxtoward taxpayer compliance in paying motor vehicle tax (a case study at SAMSAT LubukLinggau). This research is quantitative. The operational variables of this study are the qualityof the service of motor vehicle tax and motor vehicle taxpayer compliance. The data sourceused in this study is primary and secondary data. The population of this study is 63.218registered taxpayers compliance of 2019 in SAMSAT Lubuk Linggau. The sample of thisstudy is 100 respondents from 63.218 registered taxpayers' compliance. The data analysistechnique used is a descriptive quantitative analysis by using simple linear regression. Theresults showed that the results of the T-test analysis partially influence the independent variableon the dependent variable where T count > T table (3.394> 1.289) with a significant value of0.001 <0.10 by means “Ho is rejected and Ha accepted”. The value of the determinantcoefficient (R2) in this study is 0.105 or 10.5% by means a change occurred in TaxpayerCompliance (Y) through service quality (X) of 10.5 percent, while the remaining 89.5 percentis derived by other external factors such as taxpayer knowledge, taxpayer awareness about itsimportance, taxpayer penalties, and SAMSAT Drive-Thru system (vehicle registration andpayment service outside SAMSAT building).

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2021-06-29