PENGARUH SISTEM PEMUNGUTAN PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN LAYANAN DRIVE THRU SEBAGAI VARIABEL MODERATING

Abstract

The development of motor vehicles is always increasing every yearOf course, it can be used by the Samsat Office to do billing taxes to motor vehicle owners to increase compliance motor vehicle tax payers and increase regional revenue sources. So this study aims to find out: 1) the effect of the Tax Collection System on Taxpayer Compliance. 2) the effect of the Fiscus Service on Taxpayer Compliance.3) Drive Thru Service can moderate the relationship between Tax Collection System to Taxpayer Compliance. 4) Drive Thru Service can moderate the relationship between Fiscus Service and Taxpayer Compliance.

The theoretical basis used in this study is tax accounting. The data used in this study is qualitative data, the data source used in this study is secondary data and primary data, this study uses a questionnaire method. The population of this study is taxpayers who pay taxes at Samsat MT Haryono Samarinda Office, samples were taken as many as 96 respondents using the Non Probability Sampling method with sampling techniques using purposive sampling. The analysis tool used in this study is multiple linear regression using the SPSS statistical program version 21.

The results of this study show that: 1) The Tax Collection System has a positive and significant effect on Taxpayer compliance in paying Motor Vehicle Tax. This means that the more qualified the tax collection system, the more taxpayer compliance and tax payments will increase. 2) Fiscal services have a positive and significant effect on taxpayer compliance in paying Motor Vehicle Tax. This means that the better the fiscal services provided to taxpayers, the more taxpayer compliance can be improved. 3) The tax collection system has a positive and significant effect on Taxpayer compliance with Drive Thru services as a moderating variable. This means that samsat Drive Thru service can strengthen the tax collection system by making it easier for dominant people to like things that are instant or fast. 4) The fiscal service does not have a significant effect on taxpayer compliance with Drive Thru services as a moderating variable. This is because the services provided by each service have different levels of satisfaction and lack of information related to services at the Drive Thru Service samsat in the tax payment process.