PENGARUH KUALITAS PELAYANAN SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS KANTOR SAMSAT KOTA CIMAHI)

Agnes Theresia Manullang; Vinny Stephanie Hidayat; Riki Martusa3

doi:10.32663/r0ka4r65

Authors

Agnes Theresia Manullang Fakultas Bisnis Pogram Studi Akuntansi Universitas Kristen Maranatha
Vinny Stephanie Hidayat Program Studi Akuntansi Universitas Kristen Maranatha Bandung
Riki Martusa3 Program Studi Akuntansi Universitas Kristen Maranatha Bandung

DOI:

https://doi.org/10.32663/r0ka4r65

Keywords:

SAMSAT Service Quality, Taxpayer Compliance, Tax.

Abstract

This study aims to determine whether there is an effect of SAMSAT services on taxpayer compliance in paying motor vehicle taxes. This research is a case study. Data were obtained by conducting observations and questionnaires directly to taxpayers in SAMSAT Cimahi city. The sample used is 50 respondents. The data analysis technique used is data quality test, classical assumption test, and hypothesis testing. The results showed that service quality had an effect on taxpayer compliance based on the test results with the partial regression coefficient test (t test) obtained t count 2.787 with a value of Sig. 0.002. This means that the service quality variable partially affects taxpayer compliance