DETERMINANTS OF TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAXES IN JEMBER
The purpose of this study is to examine and analyze the factors that influence taxpayer
compliance in paying motor vehicle tax in Jember. The number of samples used in this study
were 100 respondents with the determination of the sample using accidental sampling method.
Data collection using a questionnaire. The data analysis method uses data quality test analysis
(validity test, reliability test), classical assumption test (normality test, multicollinearity test,
heteroscedasticity test), determination coefficient, multiple regression analysis, t test and f test.
The results of this study indicate that only the tax sanction variable has a partial effect, while
taxpayer awareness, moral obligation, service quality, and tax sanctions have no significant
effect on taxpayer compliance. However, simultaneously it shows that the awareness of
taxpayers, moral obligations, quality of service, tax sanctions, and accountability of public
services together have an effect on taxpayer compliance .
Keywords: taxpayer awareness, moral obligation, service quality, tax sanctions, public
service accountability, taxpayer compliance