PENGARUH PENGETAHUAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN SUKOHARJO
Keywords:
Knowledge of taxation, tax sanctions, taxpayer awareness, PKB taxpayer complianceAbstract
Tax is a taxpayer's contribution owed by an individual or entity that is
coercive based on statutory regulations, by not getting direct compensation but is
used to finance state needs which are expected to have an effect on increasing
income and community welfare. The purpose of this study was to determine (1)
The effect of taxpayer knowledge on PKB taxpayer compliance (2) The effect of
tax sanctions on PKB taxpayer compliance, (3) The effect of taxpayer awareness
on PKB taxpayer compliance. This study uses primary data in the form of a
questionnaire given to taxpayer respondents at SAMSAT Sukoharjo Regency. The
population in this study was 230,673 taxpayers in Sukoharjo district. The
sampling technique in this study using accidental sampling method. The data
analysis technique used in this research is descriptive analysis, instrument test,
classical assumption test, multiple linear regression analysis, coefficient of
determination test, t test and F test.
The results of t count 3.230 with p-value 0.002 <0.05 means that there is a
significant effect. taxpayer knowledge (X1) on taxpayer compliance (Y). The
result of t count 1.318 with p-value 0.191> 0.05 means that there is no significant
effect of tax sanctions (X2) on taxpayer compliance (Y) and the result of t count
1.201 with p-value 0.233> 0.05 means there is no significant effect. significant
awareness of taxpayers (X3) on taxpayer compliance (Y). (Y) Results of F test
5.222 with a p-value of 0.002 <0.05, which means simultaneously the tax
knowledge variable (X1), tax sanctions (X2) awareness tax (X3) The test of
determination shows the value of Adjusted R Square 0.113. It can be concluded
that the taxpayer stress variable can be explained by the three independent
variables, namely tax knowledge, tax sanctions and taxpayer awareness because
Adjusted R Square 11.3% the remaining (100% -11.3% = 88.7%) explained by
reasons other than the model.
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