PENGARUH MODERNISASI SISTEM ADMINISTRASI, KEWAJIBAN MORAL, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BATAM

Abstract

Tax is a source of state revenue that plays a big role in economic development. By looking at the high level of taxpayer compliance it will increase tax revenue. This observation aims to analyze the effect of modernization of the administrative system, moral obligation and quality of service on motor vehicle taxpayer compliance in Batam City. This study used a descriptive and quantitative statistical approach with a sample of 100 respondents who were determined using random sampling and using a questionnaire as a data collection instrument. From the analysis of the data, it was found that the implementation of modernization of the administrative system did not affect taxpayer compliance with t count (0.669) < t table (1.985), moral obligations affected taxpayer compliance with t count (3.150) > t table (1.985) and quality services affect taxpayer compliance with t count (5.237) > t table (1.985). Simultaneously the results of the F test of administrative system modernization, moral obligation and service quality affect taxpayer compliance with F count (14.131) > F table 3.098).