Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Pangkalan Kerinci)

Abstract

This study aims to analyze how service quality affects motor vehicle taxpayer compliance at the Pangkalan Kerinci Regency Samsat Office. The sample of this study was 115 taxpayers and purposive sampling. The method of taking respondents/samples is non-probability. Simple linear regression analysis was conducted for data processing and analysis, and the SPSS version 26 application was used for data processing. The research findings show that service quality has a positive and significant effect on motor vehicle taxpayer compliance at the Pangkalan Kerinci Regency Samsat Office. This indicates that improving service quality at the Pangkalan Kerinci Regency Samsat Office will lead to increased taxpayer compliance. Service quality can be demonstrated by the friendly attitude of staff towards customers, not treating them differently, providing fast service, and so on.