PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, DAN TARIF PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (PKB)
Abstract
This study aims to analyze the influence of Taxpayer Awareness, Tax Sanctions, Knowledge of Taxation, The Service of Tax Authorities, and Tax Rate Towards Tax Compliance of Motor Vehicle. The data collection in this research uses Survey method with questionaire was distributed to Motor Vehicle Taxpayers at SAMSAT Banjarnegara Regency. The sampling technique using Purposive Sampling with Accidental Sampling as much 100 questionaire distributed. The data is processed by using SPSS v.21 with multiple linear regression analysis. Research result show that Taxpayer Awareness, Tax Sanctions, and The Service of Tax Authorities give positive significantly influence to Tax Compliance of Motor Vehicle but The Knowledge of Taxation has no positive significantly influence to Tax Compliance of motor vehicle.