The Influence of Tax Administration Information, Tax Sanctions Forgiveness and Service Quality on Motor Vehicle Taxpayer Compliance

Abstrak

This study aimed to analyze the effect of tax administration information, tax sanctions forgiveness, and service quality on motor vehicle taxpayer compliance in Donggala Regency. The method used is a quantitative approach with data collection through questionnaires distributed to 100 motor vehicle taxpayers. The results showed that tax administration information had a significant effect on taxpayer compliance, while tax sanctions forgiveness did not have a significant effect. In addition, service quality is also proven to have a positive effect on taxpayer compliance. Based on the results of the analysis, it is recommended that tax sanction forgiveness be further improved through effective socialization, and higher quality services can increase taxpayer compliance. This research contributes to local taxation policies to improve compliance through a more effective approach in providing information and services.