Pengaruh Pengetahuan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Nor Afifah, Dwiyani Sudaryanti, Umi Nandiroh

Abstract


This study aims to examine the influence of tax knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers at the Samsat Office in Pamekasan. The research is motivated by the varying levels of taxpayer compliance, despite the government’s efforts through education programs, awareness campaigns, and the implementation of stricter sanctions. A quantitative approach was employed using a survey method, in which questionnaires were distributed to 100 motor vehicle taxpayers making tax payments at the Samsat Pamekasan. The sample was determined using purposive sampling, and the data were analyzed through multiple linear regression to assess the effect of each independent variable on taxpayer compliance. The findings indicate that tax knowledge has a positive and significant effect on taxpayer compliance. Taxpayer awareness also shows a positive and significant influence. However, tax sanctions do not have a significant effect on improving motor vehicle taxpayer compliance. Overall, the results highlight that strengthening education, understanding, and awareness regarding tax obligations can serve as an effective strategy to enhance tax compliance. This study is expected to provide valuable insights for the Samsat office in formulating policies aimed at improving regional tax compliance.

Keywords: Tax knowledge, taxpayer awareness, tax sanctions, taxpayer compliance.


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References


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