PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, DAN TINGKAT PENDAPATAN PERKAPITA WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Kasus SAMSAT Ciputat Kota Tangerang Selatan, Tahun 2020)

Abstract

One of the sources of government funds is from the tax sector. Government administration, public services and national development are mostly funded from the tax sector. Almost all regions in Indonesia explore the potential for regional income through local taxes. This study aims to examine the effect of taxpayer awareness, tax sanctions, and the level of income per capita of taxpayers partially or simultaneously on motor vehicle taxpayer compliance at the Ciputat Samsat Office, South Tangerang City. This type of research is quantitative. This study uses the Probability Sampling technique and the sampling method used in this study is convenience sampling. The number of samples obtained as many as 88 samples which are PKB taxpayers registered at the Ciputat Samsat Office, South Tangerang City. This research instrument uses a questionnaire and is tested with validity, reliability, regression analysis and hypothesis testing (t test) using the SPSS version 25 application. The results of this study indicate that taxpayer awareness partially affects taxpayer compliance, while tax sanctions, and the level of Taxpayer's Per capita Income partially has no effect on Taxpayer Compliance. Meanwhile, simultaneously Taxpayer Awareness, Tax Sanctions, and Taxpayer Per capita Income have an influence on Taxpayer Compliance.

 Keywords: Taxpayer Compliance, Taxpayer Awareness, Tax Sanctions, and Taxpayer Per capita Income