PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI WAJIB PAJAK, TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT SURABAYA BARAT

Abstract

This research aimed to examine and gain empirical evidence of the effect of taxpayers’ knowledge, taxpayers’ awareness, and taxpayers' sanctions for motor vehicle tax compliance at the Samsat West Surabaya. The research was quantitative. The population was 110 taxpayers listed on the Samsat West Surabaya. Moreover, the data collection technique used purposive sampling i.e., a sample selection with determined criteria. In line with that, there were 110 respondents at the Samsat West Surabaya as the sample. The data were primary, in the form of a questionnaire. The questionnaires were distributed to the respondents. Furthermore, the data analysis technique used multiple linear regression with the SPSS 26 versions. The result showed that the target accuracy of taxpayers’ knowledge had a positive and significant effect on taxpayers’ compliance. Likewise, taxpayers’ awareness had a positive and significant effect on taxpayers’ compliance. Similarly, taxpayers’ sanctions had a positive and significant effect on taxpayers’ compliance.