The Effect of Taxpayer Awareness and Quality of Tax Service on Taxpayer Compliance in Paying Taxes of Motor Vehicles in Samsat, Cimahi City, West Java, Indonesia (Empirical Study on Samsat City of Cimahi)

Abstract

Motor vehicle tax is a tax on ownership or control of motorized vehicles. The objective of this study is to find out the effect of taxpayer awareness, quality of tax services on taxpayer compliance at the SAMSAT office in the city of Cimahi, West Java, Indonesia. This research is a qualitative research. The data obtained from this study are primary data and through direct observation in the field. The population in this study includes taxpayers who have motorcycle registered in the Cimahi area, West Java, Indonesia, which have 263,180 total taxpayers. The number of samples used in this study were 100 respondents with the Accidental Sampling determination technique. The data were collected by using a questionnaire method. The analysis technique used is multiple linear regression analysis. The results showed that taxpayer awareness affects taxpayer compliance and taxpayer service quality also affects taxpayer compliance at SAMSAT Cimahi City, West Java, Indonesia.