Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Kendal

This study aims to examine the influence of taxpayer awareness, moral obligation, level of trust, quality of service, and tax sanctions on taxpayer compliance at Samsat Kendal. The data in this study were collected by conducting a questionnaire survey on 100 motor vehicle taxpayers registered at Samsat Kendal. Based on the accidental sampling research method, the total sample of the study was 100 taxpayers. The dependent or bound variable in this study is taxpayer compliance. The independent or free variables in this study are taxpayer awareness, moral obligation, level of trust, quality of service, and tax sanctions. The analysis tool in this study uses IBM SPSS Statistics 26. The results of the study indicate that taxpayer awareness has a positive but not significant effect on taxpayer compliance, moral obligation has a positive and significant effect on taxpayer compliance, the level of trust has a negative and not significant effect on taxpayer compliance, service quality has a positive and significant effect on taxpayer compliance, and tax sanctions have a positive and significant effect on taxpayer compliance.