Service Quality and Officer Morality in Motor Vehicle Taxpayer Compliance at the Pasangkayu Samsat Office
Masni1, Ni Made Suwitri Parwati2

Accounting Department, faculty of Economics and Business, Tadulako University

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 are 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.

Keywords: Service Quality, Morality of Officials, and Taxpayer Compliance

Topic: Accounting and Auditing