PENGARUH KESADARAN, KEADILAN, PENGETAHUAN, KEPERCAYAAN DAN KEMAUAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

This research aimed to analyze the effect of awareness, fairness of tax system on the awareness of tax payers’ motor compliance. Besides, it also analyze knowledge, trust and willingness to pay tax on the tax payers’ motor compliance. The population was tax payers which were listed on Joint office Samsat West Surabaya. While, there were 100 respondents with the accidental sampling technique as sample. Moreover, the data were primary. In addition, the data analysis technique used multiple regression with SPSS 20. The research result, from two regressions model, concluded first, the fairness system of taxation had positive effect on the willingness to pay tax on the tax payers’ motor compliance. On the other hand, the awareness did not affect the willingness to pay tax on the tax payers’ motor compliance; with the R square value of 0.183 or 18.3%. Second, knowledge had positive effect on the tax payers’ motor compliance. Meanwhile, trust and willingness to pay did not affect the tax payers’ motor compliance. It was shown by the R square which was 0.139 or 13.9%.
Keywords: Awareness, Fairness of Tax System, Knowledge, Trust, Willingness to Pay Tax