PENGARUH KESADARAN PAJAK, KUALITAS PELAYANAN, SANKSI PAJAK DAN KEWAJIBAN MORAL TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KARYAWAN UNIVERSITAS CIPUTRA

Abstract

Taxes have a force trait. Tax is a fee payable by taxpayers to the state. The taxes obtained are used for national development activities and public welfare. This research aims to investigate the influence of tax awareness, service quality, tax sanctions and moral obligations to the taxpayer compliance of motorised vehicles at Ciputra University. This research is important to do because there are still many inconsistent research results. The data analysis techniques used are multiple linear regression analyses. The population in this study is all employees of Ciputra University who owns the vehicle plate L. This research uses quantitative methods with multiple regression analysis models. Researchers are collecting data by sharing questionnaires with measurement of likert scales. The samples used were 72 respondents. The study found that tax awareness variables, service quality and tax sanctions did not have a significant influence on the taxpayer compliance of motorised vehicles at Ciputra University. Furthermore, variables of moral obligations have a significant influence on the taxpayer compliance of motorised vehicles at Ciputra University.