EFFECT OF AWARENESS OF TAXPAYERS AND THE SERVICE QUALITY OF TAX REVENUE ON NORTH FIELD OFFICE UPT
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Abstract
Motor Vehicle Tax is seen as one of the sources of revenue is important because the amount of revenue from motor vehicle tax is one of the biggest revenue sources for North Sumatra. Motor Vehicle Tax importance as a source of revenue should be able to be maximized so that the North Sumatra Regional Revenue increased. Improved reception area will certainly give effect to the implementation of the development in the area. In an effort to increase local revenues through the Motor Vehicle Tax, the government needs to pay attention to the taxpayers because of the size of the tax revenue depends on whether or not abiding taxpayers in their tax obligations. The method used is associative method is the method used to assess and explain how an independent variables affect the dependent variable, the population in this study is the taxpayers who pay tax at the Office of Samsat Medan North, amounting to 56 people and a sample of this study amounted to 56 people taxpayers make tax payments in North Medan Samsat Office. Data collection techniques in this study conducted with questionnaires / questionnaire and observation. Based on the results of this study concluded that the results of t-test for taxpayer awareness of 5,768 compared with 1,674 ttabel value and t-test results for the variable quality of service equal to 5,632 compared with 1,674 ttabel value, of the results of these calculations it could be concluded that the taxpayer awareness and service quality has a positive and significant effect on tax revenues in North Medan Office UPT. While the results of the simultaneous test calculations obtained F-count value 147 294 with a significance level of 0.000, while the value of F table at alpha 5% is 3:17. therefore F count> F-table and 0.000 significance level of <0.05 indicates that awareness of the taxpayer and the quality of service together have a positive and significant effect on tax revenues. 000 while the value of F table at alpha 5% is 3:17. therefore F count> F-table and 0.000 significance level of <0.05 indicates that awareness of the taxpayer and the quality of service together have a positive and significant effect on tax revenues. 000 while the value of F table at alpha 5% is 3:17. therefore F count> F-table and 0.000 significance level of <0.05 indicates that awareness of the taxpayer and the quality of service together have a positive and significant effect on tax revenues.
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