Taxation Knowledge, Quality of Service, Compliance Fees, and EOAS (One-Stop Administration Services) on Taxpayer Compliance (Empirical Study on Vehicle Tax)

ABSTRACT : This study aims to determine the effect of tax knowledge, service quality, compliance fee, and e-OAS on vehicle taxpayer compliance registered at the Joint Office of OAS (One-Stop Administration Services) Gianyar. The test was carried out by using the partial least square analysis technique with the SmartPLS 3.2.8 data processor. The sampling technique in this study using convenience sampling technique with the number of respondents are 100 taxpayers. The data collection method was carried out by distributing questionnaires. The test results show that tax knowledge, service quality, and e-OAS have a positive and significant effect on vehicle taxpayer compliance, while compliance fees have a negative and significant effect on vehicle taxpayer compliance.
KEYWORDS: Taxpayer compliance, tax knowledge, service quality, compliance fees, e-OAS