ANALYSIS OF FACTORS INFLUENCING TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAXES: A CASE STUDY AT THE BENGKULU CITY SAMSAT OFFICE

Abstract

The purpose of this study is to examine the impact of taxpayer compliance on motor vehicle tax payments at SAMSAT in Bengkulu City. This research employs a quantitative method. The variables in this study include the dependent variable, which is taxpayer compliance, and the independent variables, which are taxpayer awareness, tax service quality, taxpayer knowledge, and tax sanctions. The respondents in this study are all taxpayers at SAMSAT in Bengkulu City. The research uses multiple linear regression analysis. The results of the study indicate that Taxpayer Awareness, Tax Service Quality, Taxpayer Knowledge, and Tax Sanctions all have an effect on taxpayer compliance at SAMSAT in Bengkulu City.