KUALITAS PELAYANAN DAN MORALITAS PETUGAS DALAM KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT PASANGKAYU

Abstract: This study aims to test and analyze the effect of service quality and the morality of
officers on the compliance of motor vehicle taxpayers. The population in this study consists of
all motor vehicle taxpayers registered at the Pasangkayu Joint Samsat Office, totaling 58,118
taxpayers. Based on the Slovin formula and incidental sampling technique, a sample of 281
was obtained. The data sources used in this study were primary data collected through
questionnaires, which were then tested using the SPSS application. The data analysis
techniques in this study included validity testing, reliability testing, normality testing, classical
assumption testing, as well as multiple regression analysis using SPSS Statistics 27 for
Windows. The results of the study show that officers' morality partially affects taxpayer
compliance, the quality of service partially does not affect taxpayer compliance, and both the
quality of service and officers' morality simultaneously affect taxpayer compliance.
Keyword: Service Quality, Morality of Officials, Taxpayer Compliance