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

Abstract

This study aims to determine the influence of service quality of motor vehicle tax
toward taxpayer compliance in paying motor vehicle tax (a case study at SAMSAT Lubuk
Linggau). This research is quantitative. The operational variables of this study are the quality
of the service of motor vehicle tax and motor vehicle taxpayer compliance. The data source
used in this study is primary and secondary data. The population of this study is 63.218
registered taxpayers compliance of 2019 in SAMSAT Lubuk Linggau. The sample of this
study is 100 respondents from 63.218 registered taxpayers' compliance. The data analysis
technique used is a descriptive quantitative analysis by using simple linear regression. The
results showed that the results of the T-test analysis partially influence the independent variable
on the dependent variable where T count > T table (3.394> 1.289) with a significant value of
0.001 <0.10 by means “Ho is rejected and Ha accepted”. The value of the determinant
coefficient (R2) in this study is 0.105 or 10.5% by means a change occurred in Taxpayer
Compliance (Y) through service quality (X) of 10.5 percent, while the remaining 89.5 percent
is derived by other external factors such as taxpayer knowledge, taxpayer awareness about its
importance, taxpayer penalties, and SAMSAT Drive-Thru system (vehicle registration and
payment service outside SAMSAT building).