PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN DEMAK

Abstract

Tax is a mandatory contribution paid by the people to the state which is used for the needs of the state and the general public. People who pay taxes do not get direct benefits because taxes are used for public interest, not for personal gain. This research is a quantitative research that uses a deductive approach. This method uses multiple linear regression research and the data used are taken from primary and secondary data with a population obtained from motor vehicle taxpayers of 79601 with a sample of 100.                    Based on the results of the study indicate that: 1) Taxpayer awareness has an effect on motor vehicle taxpayer compliance. Hypothesis testing can be seen from the statistical value of 0.032 < 0.05, then this proves that H1 is accepted. 2) Tax sanctions affect the compliance of motorized vehicle taxpayers . Hypothesis testing can be seen that the statistical value is 0.028 < 0.05, then this proves that H1 is accepted. 3) There is a significant and significant effect between taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance.