PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

In this pandemic era, the public considers more to delay tax payment, one of the misvehicletax. The tendency of society in delaying the taxes payment is increasing during this pandemic. One of the examples is in paying the vehicle taxes. Thisproves a higher level ofcomplianceoftaxvehiclesstilldependsontheexistenceoftax relief. Therefore, this research aimed to examine tax awareness, taxsanction, andtaxamnesty program oncomplianceoftaxvehclesat Samsat office, Manyar Surabaya. The research was quantitative, Moreoverthe data were primary with questionnaire as the instrument. Furthemore, the data collection technique used convenience sampling, in which the sample was based on there searcher’swill. In linewiththat, there were 100 respondent swith Statistical Packagefor Special Science(SPSS). The researchresultconcluded 100 respondentsagreedto say that tax payer sawarenessand tax amnesty had a positive effect on coplianceof tax vehicles. On the otherh and, tax sancti on did not affect compiance of tax vehicles.
Keywords: taxawareness, taxsanction, taxamnesty program