PENGARUH KESADARAN PAJAK, PENGETAHUAN PAJAK, SANKSI PAJAK, TERHADAP KEPATUHAN WP KENDARAAN BERMOTOR

Abstract

Tax is one of the biggest revenue accommodated by the satate. Taxes can be interpreted as contributions that are mandatory or can be forced by law. The government has tried various ways to make the payment system and tax reporting easier and more effective. The research aimed to analyze and find out and find out the effect of tax awareneass, taxknowledge, and tax sanction on taxpayer abedience in motorcycle taxpayers during the covid-19 pandemic. This research was qantitative and narrowed the population by calculating the sample size with questionnaire filling survey method and documentation on the taxpayers with the respondent’s characteristics i.e., gender, age. Educational background, and jobs. The research result showed that: taxpayer awareness of vehicle tax had a positive effect on the taxpayer awareness of vehicle tax; the knowledge of motor vehicle taxpayer had a positive effect on the motor vehicle taxpayer compliance; sanction of the motor vehicle taxpayer had a positive effect on the motor vehicle taxpayer compliance.