PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN DAN KEBIJAKAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine and analyze the effect of taxpayers’ awareness, tax knowledge, and tax-intensive policy on the compliance of motor vehicle tax at the regional revenue service of East Nusa Tenggara Province in the Nagekeo sub-district.The research was quantitative with questionnaires as the instrument. Furthermore, the data collection technique used accidental sampling. The population was all taxpayers listed on the Regional Revenue Service of East Nusa Tenggara Province in the Nagekeo sub-district. Moreover, there were 100 taxpayers as the sample. The data analysis technique used multiple linear regression with a hypothesis test.The result showed that taxpayers’ awareness had an insignificant negative effect on compliance of motor vehicle tax. However, both tax knowledge and tax-incentive policy had a significantly positive effect on compliance of motor vehicle tax. Additionally, taxpayers’ awareness had to be increased, especially increasing tax knowledge regarding tax provisions and procedures, tax systems and tax functions. In addition, taxpayers needed to be aware of the importance of tax so that they were obliged to pay motor vehicle tax.