PENGARUH TARIF PAJAK, KESADARAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus pada WPOP Samsat Karanganyar)

Abstract

This research aims to know the influence of tax rate, awareness and tax sanctions towards taxpayer’s
obedience (study case in Individual Taxpayer at SAMSAT Karanganyar). The data source used in this
research is primary data. Data collection was carried out through a questionnaire. In this research the
questionnaire was distributed to motor vehicle taxpayers at SAMSAT Karanganyar. The number of
samples in this study were 100 respondents using a random sampling method. The data analysis
technique used in this research is multiple linear regression. Based on the results of the analysis it can be
seen that tax rates, tax penalties and awareness have a positive effect on taxpayer compliance in paying
motor vehicle tax at the Joint Office of SAMSAT Karanganyar.