INFLUENCE OFTAXPAYER FORMAL KNOWLEDGE AND TAX AWARENESS AGAINST COMPLIANCE OF TAX MOTOR VEHICLES (Car Taxpayer Case Study in SAMSAT POLDA Jakarta Selatan)

Tyas Pambudi Raharjo, Licke Bieattant

Abstract


ABSTRACT

The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of motor vehicle taxpayers in the company SAMSAT POLDA South Jakarta. The data used is primary data by distributing questionnaires to the Motor Vehicle Taxpayer registered in the Office of South Jakarta Police SAMSAT. The population that will be the object of research are all motor vehicle taxpayers registered in the Office of SAMSAT POLDA South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results showed that the formal knowledge of taxpayers have a significant positive effect on compliance of motor vehicle taxpayers . The results of this study also concluded that together the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of motor vehicle taxpayers.

KeyWords: Formal Knowledge of The Taxpayer, The Consciousness of The Taxpayer, The Compliance of The Motor Vehicle Taxpayer


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