The Effect of Service Quality, Tax Knowledge, and Tax Socialization on Motor Vehicle Taxpayer Compliance (Study on Taxpayers at One-Stop Administration Services Office Batu City)

Abstract

Taxpayer compliance is intimately tied to the taxpayer’s attitude about assessing the tax. The goal of this study was to determine whether 1) service quality has a significant influence toward motor vehicle taxpayer compliance; 2) tax knowledge has a significant influence toward motor vehicle tax compliance; and 3) tax socialization has a significant influence toward motor vehicle taxpayer compliance. The quantitative research approach was employed in this research, and the population of this study includes taxpayers registered at the One-stop Administration Services Office in Batu City. The sampling method employed was accidental sampling. Tax socialization has a significant influence toward motor vehicle taxpayer compliance. According to the findings of the partial test, the tax socialization provided was effective in increasing motor vehicle tax compliance. That is, the more intense the socialization of taxes provided to taxpayers, the greater the likelihood of increased motor vehicle taxpayer compliance. Tax socialization has a significant influence toward motor vehicle taxpayer compliance. According to the findings of the partial test, the tax socialization provided was effective in increasing motor vehicle tax compliance. That is, the more thorough the socialization of taxes provided to taxpayers, the greater the likelihood of motor vehicle taxpayer compliance. Keywords: attribution theory, taxpayer attitude, compliance level