DAMPAK SOSIALISASI PERPAJAKAN PADA PENGARUH PENGETAHUAN, KESADARAN, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

This research examines the impact of tax socialization as the moderated effect of tax knowledge, taxpayers' awareness, and tax sanction on the motor vehicle taxpayers' compliance. The research applies quantitatively with a questionnaire as the instrument. The questionnaires were distributed to respondents. Furthermore, the population consists of motor vehicle taxpayers who are active and listed on the East Surabaya Samsat office. The data collection technique used was accidental sampling with 100 respondents as samples. Moreover, the data analysis technique used multiple linear regression with moderation regression with SPSS. The result shows that 1) tax knowledge has a positive effect on tax vehicle taxpayers' compliance, 2) taxpayers' awareness has a positive effect on tax vehicle taxpayers' compliance,, 3) tax sanction does not affect tax vehicle taxpayers' compliance, 4) impact of tax socialization cannot moderate the effect of tax knowledge on tax vehicle taxpayers' compliance, 5) tax socialization weakens the effect of taxpayers' awareness on tax vehicle taxpayers' compliance,, and 6) tax socialization strengthens the effect of tax sanction on tax vehicle taxpayers' compliance.