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Journal of Social Science
Published by Ridwan Institute
ISSN : 27209938     EISSN : 27215202     DOI : 10.46799
Core Subject : Science, Social,
Chemistry Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences
The Journal of Social Science is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published bimonthly once by Ridwan Institute The Journal of Social Science provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of social sciences, ranging from Management, Economics, Culture, Law, Geography, and Education that belong to the social context.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
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Search results for , issue "496-511" : 1 Documents clear
RETRACTED : Analysis of Service Quality, Payment Procedures and Tax Sanctions on Improving Motor Vehicle Taxpayer Compliance (at the North Medan Samsat Office) Sarah Monika Napitupulu; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science 496-511
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.782

Abstract

The purpose of this study is to analyze Service Quality, Payment Procedures and Tax Sanctions on Taxpayer Compliance at UPT SAMSAT Medan Utara. The data source of this study used primary data obtained by conducting questionnaires and given to respondents. The data analysis method in this study used multiple regression analysis with testing tools using SPSS software version 24. The population used in this study is two-wheeled motor vehicle taxpayers registered with UPT Samsat Medan Utara. Sampling in a study of 100 respondents using the accidental sampling method. The stages of research include descriptive statistics, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Test. The results of hypothesis testing show that the variables of service quality, payment procedures and tax sanctions have a partial and significant effect on taxpayer compliance.

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