PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, Knowledge taxes and tax penalties to the taxpayer compliance in paying taxes motor vehicle at the Office Samsat Sijunjung. Sample used in this study is taxpayer motor vehicle. The sampling method used was convenience sampling method. Data information search process conducted by distributing questionnaries to 100 respondents.

Independent Variable in this study are taxpayer awareness, knowledge taxes and tax penalties, whereas dependent variable in this study are taxpayer compliance. The data analysis technique used is multiple linear regression analysis techniques. The result of this study indicate  that taxpayer awareness and tax penalties no effect to taxpayer compliance, whereas knowledge taxes effect to taxpayer compliance in paying taxes motor vehicle Office Samsat Sijunjung.

Keywords : Taxpayer Awareness, Knowledge taxes, Tax Penalties