THE IMPACT OF TAX SANCTION, SERVICE QUALITY, AND PKB-BBNKB OPTION ON MOTOR VEHICLE TAXPLAYER COMPLIANCE
DOI:
https://doi.org/10.20961/t3jpdk86Keywords:
Tax Sanctions , Service Quality , Taxpayer Compliance, PKB-BBNKB OpsenAbstract
This study aims to analyze the effect of Tax Sanctions, Service Quality, and the PKB-BBNKB Opsen policy on Motor Vehicle Taxpayer Compliance in Pati Regency. This study utilizes a quantitative method where surveys are given to 100 taxpayers, and the results are analyzed with multiple linear regression. The results show that Tax Sanctions and the PKB-BBNKB Opsen policy have a positive and significant effect on taxpayer compliance. However, Service Quality does not have a significant effect on taxpayer compliance. These findings highlight the importance of sanction enforcement and the open policy as strategies to improve motor vehicle taxpayer compliance.
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