The Effect of Progressive Tax, Tax Socialization and Quality of Tax Officer Services on Motor Vehicle Taxpayer Compliance

ABSTRACT : Vehicle Tax is one of the potential sources of local revenue. Improving taxpayer compliance in fulfilling their tax obligations, namely by imposing progressive taxes, conducting tax socialization and improving the quality of tax officer services. The purpose of this study is to determine the effect of progressive tax, tax socialization, and the quality of tax officer services on motor vehicle tax compliance. This study uses quantitative data types. The data analysis technique used is multiple regression analysis, to test the validity of the data in this study using validity and reliability tests, while to ensure that the regression model obtained is the best model, the researchers tested the classical assumptions and then tested the data again with multiple linear regression analysis. Based on the results of data processing, the results obtained from this study are progressive tax, tax socialization and service quality of the tax officer partially positive and significant.

Keywords: Progressive tax, tax socialization, quality of tax officer services, taxpayer compliance