CONCLUSIONS, LIMITATIONS AND RECOMMENDATIONS

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1 CHAPTER V CONCLUSIONS, LIMITATIONS AND RECOMMENDATIONS 5.1. Conclusions Based on the result of data analysis in the previous chapter, the conclusion can be drawn as follows: 65

2 1. Taxpayers awareness gives positive and significant influence on taxpayers compliance. It means if the taxpayers are aware of their obligation so thetaxpayers compliance will increase.the result supports the used theories, several previous studies, and the hypothesis of this study. 2. Tax knowledge gives positive and significant influence on taxpayers compliance. It means if the taxpayers have more knowledge and understanding about taxes so the taxpayers compliance will increase.the result supports the used theories, several previous studies, and the hypothesis of this study. 3. Service quality gives positive and significant influence on taxpayers compliance. It means if the service quality is satisfactory, it makes taxpayers compliance will increase.the result supports the used theories, several previous studies, and the hypothesis of this study Limitations In doing this research, there are some limitations, they are: 1. In this research, there are only 3 independent variables, they are taxpayers awareness, tax knowledge, and service quality. These three factors only have influence on taxpayer compliance as much as 36,9% and the rest of 63,1% is influenced by others variables. It makes this 66

3 research is unable to explain extensively the factors that influence taxpayers compliance. 2. The respondents in this research are only 126taxpayers, they are those who are paying motor vehicle tax in main SAMSAT officedaerah Istimewa Yogyakarta Recommendation Based on the conclusions and limitations above, there are some recommendations for SAMSAT office and the future research related to factors that influence taxpayers compliance, they are : 1. Forfuture research, it is recommended to add other variables that can influence taxpayers compliance. So the next research will get the result of R 2 higher than this current study whichonly has 36,9%. 2. The future research can add the number of sample and expand the location in order to generalize the results. 3. SAMSAT DIY is expected to improve taxpayer compliance in paying motor vehicle by providing information, giving socialization, transparency of tax funds, increasing the facilities and infrastructure at SAMSAT DIY. REFERENCES Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), Batrancea, L.-M., Nichita, R.-A., & Batrancea, I. (2013). Understanding The Determinants of Tax Compliance Behavior as A Prerequisite for Increasing 67

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6 Behavioral Sciences. Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences. Sigit, A. (2015, September 24). Samsat Melaksanakan Program Pemutihan Denda Perpajangan Pajak Kendaraan Bermotor. Kedaulatan Rakyat Online. Retrieved from Sumartaya, D., & Hafidiah, A. (2014). The Influence of Taxpayer s Awareness and Tax Morale toward Tax Evasion. International Journal of Business, Economics and Law, 5. Supadmi, N. L. (2009). Meningkatkan Kepatuhan Wajib Pajak Melalui Kualitas Pelayanan.E-Jurnal Akuntansi Universitas Udayana. Susilawati, K. E., & Budiartha, K. (2013). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan dan Akuntabilitas Pelayanan Publik pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 2,

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