PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA PANGKALPINANG TAHUN 2014-2018
Kata Kunci:
Tax Payer Awareness, Tax Knowledge, Taxing Punishment, Tax Payer ComplianceAbstrak
The purpose of the script is to find out is there an "Pengaruh Kesadaran Wajib Pajak, Pengetahuan pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Kota Pangkalpinang Tahun 2014-201", approximately 108 sample, taken from tax payer of motor vehicles that have fulfilled the characteristics and tax payers of samsat system that applied in Pangkalpinang. Research was done using JASP 0.9.2.0. Universiteit-van-Amsterdam which provided the validity test which was manually counted using Microsoft Office Excel 2010, reliability test, normality test, multicollineary test, multiple linear regression analysis, test the coefficient of determination (R2) in addition to the hypothesis testing which was proven by t test and f test with 5% probability.
This research was done using multiple linear regression analysis. Shows a significant result from tax payer awareness variable 0,001<0,05, tax knowledge variable 0,001<0,05 and taxing punishment 0,002<0,05 which can be said that it bring a significant and positive feedback to motor vehicle tax payer compliance.
