KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI CILACAP: DAMPAK APLIKASI SAKPOLE, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN
Abstrak
Tujuan penelitian ini untuk mengetahui pengaruh kualitas pelayanan, sanksi perpajakan dan aplikasi Sakpole terhadap kepatuhan wajib pajak kendaraan bermotor. Metode kuantitatif digunakan dalam metode penelitian. Kuesioner dibagikan kepada 90 responden di Cilacap yang merupakan wajib pajak kendaraan bermotor dengan menggunakan formulir Google. Data dianalisis menggunakan IBM SPSS versi 25, dan convenience sampling digunakan sebagai strategi pengambilan sampel. Kesimpulan penelitian ini adalah kepatuhan wajib pajak kendaraan bermotor di Cilacap didorong oleh sanksi pajak. Sebaliknya, kepatuhan wajib pajak di Cilacap tidak dipengaruhi oleh kualitas pelayanan atau penerapan Sakpole.
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