THE EFFECT OF TAXPAYER AWARENESS, TAX SANCTIONS, AND SERVICE QUALITY ON TAXPAYER COMPLIANCE IN MOTOR VEHICLE TAX (PKB)

Abstract

Motor Vehicle Tax is a tax on ownership and/or control of motorized vehicles. Motorized vehicles are all wheeled vehicles and their trailers used on all types of land roads, and are driven by technical equipment in the form of motors or other equipment that functions to convert an energy resource. The purpose of this study is to determine the effect of Awareness, tax sanctions, and service quality on taxpayer compliance. The data used in this study are primary data, in the form of questionnaire data. The sampling method used is random sampling, which produces 100 samples. The data analysis methods used are descriptive statistics, validity tests, reliability tests, and classical assumption tests. Hypothesis testing uses multiple linear regression methods, F tests, t tests, and coefficient of determination tests. The results of this study indicate that all independent variables are significant. The variables of Awareness and tax sanctions do not have a positive and significant effect on taxpayer compliance, while the variable of service quality has a significant effect on taxpayer compliance. All independent variables indicate that they can explain most of the impact of tax evasion in society, while the rest is influenced by several external factors.