Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, dan Penerapan E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Abstract

This research aims to obtain evidence of whether taxpayer awareness, tax sanctions, and the application of e-samsat affect the compliance of motor vehicle taxpayers. This study uses quantitative research with survey methods that spread questionnaires or questionnaires. The population in this study is all motor vehicle taxpayers registered with the Tangerang Regency SAMSAT Office, which is 7,550,054. The sample in this study amounted to 100 taxpayers. The results of this study are variables of taxpayer awareness, and the application of e-samsat has a positive effect on taxpayer compliance. Tax sanctions variables do not have a positive impact on taxpayer compliance because tax sanctions have not been implemented firmly.