PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PKB DAN BBNKB

Abstract

The purpose of this study was to determine the effect of taxpayer awareness , socialization taxation , compliance and quality of service to the taxpayer to pay motor vehicle tax ( PKB ) and the tax transfer tax motor vehicles ( BBNKB ) SAMSAT Office Denpasar on both simultaneously ( F test ) or partially ( t-test ) . Sampling was done by the method of incidental , the taxpayers who pay taxes PKB and BBNKB that happened to be found at the time the study was conducted . Respondents ( sample ) was determined by Slovin formula amounted to 100 people . This study used multiple linear regression analysis . The results showed that simultaneous awareness taxpayer , taxation socialization , and quality of service have a significant effect on tax compliance in paying taxes on CLA and BBNKB SAMSAT Denpasar office . Taxpayer awareness , socialization taxation , and quality services is partially significant effect on tax compliance in paying taxes on CLA and BBNKB SAMSAT Office Denpasar .