PENGARUH KEWAJIBAN MORAL, TARIF PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

This study aims to examine the effect of moral obligation, tax rates, and tax socialization on motor vehicle taxpayer compliance. Research using a quantitative approach with primary data and sampling with purposive sampling. The sample was obtained through a questionnaire to 100 respondents of two-wheeled motorized vehicle taxpayers registered at SAMSAT Serpong. The independent variables in this study are Moral Obligation, Tax Rates and Tax Socialization, while the dependent variable is Motor Vehicle Taxpayer Compliance. The results showed that moral obligation and tax rates have an effect on motor vehicle taxpayer compliance, while taxation socialization has no effect on motor vehicle taxpayer compliance.

Keywords: Moral Obligation, Tax Rates, Taxation Socialization, Motor Vehicle Taxpayer Compliance.