PENGARUH KESADARAN, SANKSI ADMINISTRASI, PENGETAHUAN, KEMAUAN TERHADAP KEPATUHAN WAJIB PAJAK GENERASI MILLENIAL

Abstract

This research aimed to examine the effect of awareness, administration sanction, taxpayers’ knowledge, and its willingness to pay on motorcycle taxpayers’ compliance of millennial generation. While, the data collection technique used accidental sampling, in which the sample was taken accidentally. In line with, there were 100 respondents as sample. Moreover, the instrument used questionnaire. Furthermore, the data analysis technique used multiple linier regressions. Meanwhile, the research resukt concluded awareness had positive effect on motorcycle taxpayers’ compliance of millenial generation. This meant, the higher the taxpayers’ compliance, the higher its willingness to pay. On the other hand, administration sanction did not affect its willingness to pay on motorcycle taxpayers’ compliance of millenial generation. It meant, the amount of administration sanction was not factor which affect the condition of willingness to pay on motorcycle taxpayers’ compilance of millenial generation. Likewise, taxpayers’ knowledge had positive effect on motorcycle taxpayers’ compliance of millenial generation. In the words, the better the level of taxpayers’ knoowledge, the higher its taxpayers’ compliance.
Keywords: compliance, awareness, administration sanction, knowledge, willingness to pay tax