Faktor-faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kota surabaya

Tax is currently one of the main revenues used to finance national development. Tax revenue will not be maximized if taxpayer compliance is low. This study aims to examine and analyze the effect of service quality, tax knowledge, and tax sanctions on taxpayer compliance in the city of Surabaya. The number of samples used in this study were 100 respondents. The data analysis technique used multiple linear regression analysis with the help of SPSS. The results of this study indicate that service quality, tax knowledge, and tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance in the city of Surabaya. Keyword : taxpayer compliance, service quality, tax education, tax sanction