Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor (Studi pada Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sumatera Utara)

Abstract

Taxes are the largest government revenue enforced in accordance with current laws. Regional taxes are one of the regional original income that have a major impact on financing regional development. Regional taxes consist of several types of taxes, including motor vehicle tax. Motor vehicle tax is a source of tax revenue that directly affects regional income. Therefore, efforts are needed to increase tax compliance among taxpayers when paying motor vehicle tax. This study aims to determine the influence and relationship between taxpayer awareness, taxpayer knowledge, and tax sanctions for taxpayers on motor vehicle taxpayer compliance. This research uses a quantitative approach using a survey method. The sample used is a non-probability sampling technique with a purposive sampling approach with a total of 100 respondents. Based on the research results using product moment correlation, it can be seen that taxpayer awareness, taxpayer knowledge and tax sanctions have a positive relationship, but have a low, medium, and strong relationship with tax compliance. The t-test shows that taxpayer tax sanctions affect tax compliance, while taxpayer awareness and compulsory knowledge have no effect on tax compliance. The coefficient of determination test shows that there is a 63.7% relationship between the variables tax awareness, tax knowledge and tax sanctions for taxpayers with tax compliance, so it is classified as close. The R2 test shows that taxpayer awareness, knowledge and tax sanctions contribute 38.8% to tax compliance. Meanwhile, 61.2% are influenced by other variables that are not explained in this study.