Pengaruh Sosialisasi Pajak, Kualitas Pelayanan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor dengan Sanksi Pajak sebagai Variabel Moderasi di Surabaya
Daftar Isi:
- This study aimed to examine the effect of the socialization taxes, quality of service, and the taxpayer awareness on tax compliance in paying vehicle tax with tax sanction as a moderating variable in Surabaya. The data that is used in this study are primary data from the results of questionnaires. The questionnaire was distributed to 74 respondents. The sampling method used purposive sampling. The result indicate that socialization taxes has a significant effect on motor vehicle taxpayer compliance. While quality of service, and the taxpayer awareness had no significant effect on tax compliance vehicle. The moderation tax sanction capable of affecting the relationship between socialization taxes and quality of service with tax compliance while tax sanction not able to affect the relationship between the taxpayer awareness with tax compliance.