FAKTOR INTERNAL DAN EKSTERNAL YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI DIY
Abstract
This study aims to analyze the influence of Taxpayer Awareness, Taxpayer knowledge, Moral Responsibility, Environment, Fiscal Attitudes, and Penalty Sanctions to Vehicle Taxpayer Compliance. Data collection in this research using survey method with questionnaires given to respondents who are in Sleman, Bantul, and Yogyakarta. The sampling technique uses convenience sampling. Questionnaires distributed as many as 150 questionnaires were distributed and 136 questionnaires were perfect and could be processed. The data were processed by using SPSS v.21 with multiple linear regression analysis.
The results showed Taxpayer Awareness, Taxpayer Knowledge, Moral Responsibility, and Penalty Sanctions have a positive effect on Vehicle Taxpayer Compliance while the Environment and Fiscal Attitudes have a negative effect on Vehicle Taxpayer Compliance.