PENGARUH PENGETAHUAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KABUPATEN SRAGEN

Abstract

Taxes are a source of state revenue in increasing development interests
and one of the sources of development financing in the welfare of society. The
purpose of this study was to determine (1) The effect of taxpayer knowledge on
motor vehicle taxpayer compliance, (2) The effect of tax penalties on motor
vehicle taxpayer compliance. The research method uses a survey method using a
questionnaire, the type of data used is quantitative data, the data source used is
primary data and secondary data. The population in this study were all motor
vehicle taxpayers registered at the SAMSAT Office in Sragen Regency until 2019
as many as 522,344 people. The sampling technique used convenience sampling,
namely a number of 100 respondents, the data collection methods used:
questionnaires and documentation. The data analysis technique used is
descriptive analysis, validity test, reliability test, classical assumption test,
multiple linear analysis, t test, F test and coefficient of determination.
The result of t count 2.962 with a p-value of 0.004 < 0.05, so Ho is
accepted, meaning that there is a significant effect of taxpayer knowledge (X1) on
motor vehicle taxpayer compliance (Y). The result of t count -1.411 with a p-value
of 0.162 > 0.05 means that Ho is accepted, meaning that there is no significant
effect of tax sanctions (X2) on motor vehicle taxpayer compliance (Y). The
determination test shows an Adjusted R Square value of 0.090. It can be
concluded that the motor vehicle taxpayer's frustration variable can be explained
by the two independent variables, namely taxpayer knowledge and tax penalties
for other causes outside the model.