Abstract :
This study aims to determine the effect of taxpayers understanding, tax socialization, and quality of tax authorities services on taxpayers compliance of a two-wheeled motor vehicle. This kind of research is quantitative using primary data. The data collection technique used is the questionnaires. The population in the study is two-wheeled motorized vehicles in the city area of Palembang. The sampling technique used is a purposive sampling technique and obtained a sample number of 100 respondents. The program used was SPSS 23. Hypothetical testing using linear regression analysis. The results of the study suggest that taxpayers understanding, tax socialization, and quality of tax authorities services significantly have a effect on the taxpayers compliance of a two-wheeled motor vehicle.
Keywords : Taxpayers Understanding, Tax Socialization, Quality of Tax Authorities Services, Taxpayers Compliance