EFFECT OF TAX SERVICE QUALITY AND TAX SANCTIONS AGAINTS VEHICLE TAXPAYER COMPLIANCE AT THE SAMSAT OFFICE OF GARUT DISTRICT
Authors
Lina Nurlaela
Garut University
Mulyaningsih Mulyaningsih
Garut University
Irfan Rizki Gumilar
Garut University
Alam Avrianto
Garut University
Abstract
This study aims to determine the effect of Quality Tax Service and Tax Sanctions Against Vehicle Taxpayer Compliance At Garut SAMSAT Office in the year 2013 until 2016. The research method used in this research is descriptive analysis method with quantitative approach. Population in this research is Vehicle Taxpayer registered at SAMSAT Office of Garut Regency and sample used is counted 100 respondents. Quality of Tax Service and Tax Sanction affect to Vehicle Taxpayer Compliance.
