PENGARUH PENGETAHUAN PAJAK, SOSIALISASI PERPAJAKAN, DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

This research aimed to examine and analyze the effect of tax knowledge, taxation socialization, and tax incentive policy on the taxpayers’ compliance for motorcycle during the pandemic of Covid-19 at Samsat Shared office South Surabay. This research was quantitative with questionnaire distribution. Furthermore, the sample research collection technique used accidental sampling. The research population used all the taxpayers who were listed in Samsat Shared office South Surabaya. Meanwhile, the research sample used 100 taxpayers listed in Samsat Shared office South Surabaya. In additon, the analysis technique of this research used multiple linear regressions analysis with hypothesis test. The research result showed that tax knowledge, tax socializtaion and tax incentive policy had positive and significant effect on the taxpayers’ compliance for motorcycle during the pandemic of Covid-19. It meant that taxpayers were aware of the importance of taxes so that they carried out the obligations as a taxpayers, namely by paying motor vehicle tax.
Keywords: tax knowledge, tax socialization, tax incencitve policy, taxpayers compliance