Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Wajib Pajak di Samsat Kota Bandung)

Abstract

The purpose of this study was to determine the relationship between compensation and work discipline through work motivation on employee performance. The population of this study were employees of the Banyuwangi Regency Public Service Mall. Methods of data collection is done by means of observation, interviews / interviews and questionnaires. This study uses four variables. The data analysis technique used is Partial Least Square (PLS) using the WarpPLS 5.0 application. The level of significance used in this study is 5%. Testing the hypothesis on the path coefficient between variables by comparing the p-value with alpha (0.05). The results of the study prove that compensation and work discipline have a positive and significant effect on work motivation, compensation and work discipline have a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance. The implication of this research is to contribute in developing theories regarding public services related to public services, so that later they can contribute ideas that are useful for the world of science in general and in particular for Human Resource Management Science for public services.