PENGARUH KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG

This research was intended to know the effect of the service quality and tax sanction on taxpayer compliance. This research used primary data which was obtained from the respondents through questionnaires which were used in the research. The research sample number of 100 taxpayers person in SAMSAT Palembang. The sampling technique used purposive sampling. The data analysis method used descriptive statistic, data quality test, classic assumption test, and analyis multiple linear regression, coefficient of determination, F test and also t test. The research result showed that Service Quality and tax sanction take effect of taxpayer. Keywords: Service Quality, Tax Sanction, and Taxpayer Complianc