PENGARUH KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, PENGETAHUAN PAJAK, SANKSI PERPAJAKAN, TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KOTA TANJUNGPINANG TAHUN 2018

Abstract

Tax is the biggest source of state revenue, the government is doing various ways to increase the target of state revenue from the tax sector, a country’s economic growth is strongly influenced by taxes because economic growth will increase people’s income so that it has the financial ability to pay taxes. The amount of tax collection in addition to tax payers and in optimization of excavation of tax sources through tax objects. The rule of taxes in domestic revenue is very important but still not optimal when viewed from taxpayers. The purpose of this study was to determine how much influence the taxpayer awareness, variable moral obligation tax knowledge tax sanctions on taxpayer compliance in paying motor vehicle tax at the SAMSAT office in Tanjungpinang City. Population data of this study, are motor vehicle taxpayers registered at the Samsat regional technical implementation unit in Tanjungpinang City. Samples taken by accidental sampling technique using Slovin formula so that a sample of 100 respondents was obtained. The data used in this study are primary data from the results of questionnaires. The test method uses the validity test of the reliability, test of the classic assumption test and multiple linier regression analysis using SPSS version 21. The results of this study indicate that the variable taxpayer awareness of moral obligations and tax sanctions have a significant effect based on a partial test of significant value < 0,05 while tax knowledge has no significant effect based on a partial test of significant value 0.051>0,05 to taxpayer compliance in paying motor vehicle tax in the Samsat office Tanjungpinang City in 2018