PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK, SISTEM SAMSAT DRIVE THRU DAN TINGKAT PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR
Abstract
This study aims to analyze the effect of taxpayer knowledge, taxpayer awareness, tax sanctions, samsat drive thru system and income level on taxpayer compliance in paying motor vehicle tax. Subjects in the study were motor vehicle taxpayers registered at the Samsat Regional of Kebumen. In this study a sample of 143 respondents was selected using the convenience sampling method. The type of data used in this study is primary data, which is done by distributing questionnaires.
Based on the analysis that has been done, the results obtained are variables awareness of taxpayers, tax sanctions, drive thru systems, and income levels have a positive and significant effect on motor vehicle taxpayer compliance. While other variables, namely knowledge of taxpayers does not affect the taxpayer compliance of motor vehicles.