ANALISIS FAKTOR-FAKTOR PELAYANAN SAMSAT CORNER DAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KOTA YOGYAKARTA (STUDI EMPIRIS SAMSAT CORNER GALERIA MALL KOTA YOGYAKARTA)

This study aims to determine the effect of taxpayer awareness, service quality, tax socialization, and the Samsat corner program service on motor vehicle taxpayer compliance. This test uses taxpayer compliance as the dependent variable, as well as the influence of taxpayer awareness, service quality, tax socialization, and Samsat corner program services as independent variables. The sample used is taxpayers who pay their taxes at the Samsat corner of the city of Yogyakarta. This research uses purposive sampling. The data used in this study is primary data. The total number of questionnaires distributed was 160 questionnaires, but only 134 were returned. The test carried out in this study used multiple linear regression using SPSS. The results of this study indicate that the effect of taxpayer awareness has a positive effect on taxpayer compliance. The quality of service in the Samsat Corner program service does not have a positive effect on motor vehicle taxpayer compliance. While the socialization of taxation has a negative effect on motorized vehicle taxpayers.