EFFECT OF TAX SANCTIONS, TAXAtION KNOWLEDGE AND TAXPAYER AWARENESS ON PAYING MOTOR VEHICLE TAX IN BREBES REGENCY

Abstract

The effect of tax sanctions, knowledge of taxation and awareness of taxpayers to paying motor vehicle taxes in Brebes Regency. This study aims to determine the effect of tax sanctions, tax knowledge and taxpayer awareness on motor vehicle taxpayer compliance in Brebes Regency. This type of research is descriptive quantitative. The data used in this research is primary data. The population as many as 29,411 units of taxpayer motorized vehicles, from the data obtained 100 respondents with the sampling method using the random sampling method. Data was collected through the distribution of questionnaires. The analysis used is multiple linear regression analysis method. The results of this study indicate that tax sanctions, knowledge of taxation and awareness of taxpayers affect the compliance of motorized vehicle taxpayers at the Brebes district Samsat office either partially or simultaneously. Based on the results of research analysis shows that tax sanctions, tax knowledge and awareness of taxpayers affect the compliance of motorized vehicle taxpayers at the Brebes district Samsat office.