0.05. When the three variables were tested simultaneously, it was found that there was a significant influence on taxpayer compliance in terms of the sig value < 0.05. The results of this research recommend that employees of the Samsat UPTB Palembang region II office should improve their service to the community by acting professionally in serving the community and to the government to apply tax funds more for regional development so that people have more confidence that the tax funds they pay are indeed for regional progress. This can certainly increase their compliance in paying motor vehicle tax." />
Skripsi
PENGARUH MORAL PAJAK, KEADILAN, DAN KEPERCAYAAN KEPADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT UPTB PALEMBANG WILAYAH II
This research is entitled "The Influence of Tax Morals, Justice, and Trust in the Government on Motor Vehicle Taxpayer Compliance at the Samsat UPTB Palembang Region II Office”. The background to this research is that there are still many people who do not comply with paying motor vehicle tax, as recorded in 2022, 63.4% of people in Palembang do not pay motor vehicle tax. This research aims to determine whether there is a relationship between the variables of tax morale, justice, and trust in the government on taxpayer compliance. By using quantitative methods and analyzed using SPSS 23, it can be concluded that there is a significant influence of the variables tax morale and trust in the government on taxpayer compliance. However, tax justice does not have a significant effect on taxpayer compliance because the sig value is > 0.05. When the three variables were tested simultaneously, it was found that there was a significant influence on taxpayer compliance in terms of the sig value < 0.05. The results of this research recommend that employees of the Samsat UPTB Palembang region II office should improve their service to the community by acting professionally in serving the community and to the government to apply tax funds more for regional development so that people have more confidence that the tax funds they pay are indeed for regional progress. This can certainly increase their compliance in paying motor vehicle tax.
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