PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK, KESADARAN WAJIB PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA YOGYAKARTA

Abstract

Motor vehicle tax is the highest source of income in the DI Yogyakarta Region with tax realization in 2022 up to 102% of IDR 961 billion of the total PAD target of 2.2 trillion. This success cannot be separated from the various efforts that have been made by the government, apart from that there are other factors that influence taxpayer compliance. This study aims to determine the influence of tax knowledge, tax sanctions, taxpayer awareness, and modernization of the tax administration system on motor vehicle taxpayer compliance in the Yogyakarta City Samsat.
The number of samples used in the study was 100 respondents calculated based on the slovin formula with the accidental sampling method. Data collection was carried out using a questionnaire method distributed using a google form and processed using SPSS statistics. The research methods used to achieve this study include descriptive statistical analysis, data quality testing (validity test, reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis test, operational hypothesis (partial t test, simultaneous F test, determination coefficient test).
The results of this study indicate that tax knowledge and tax sanctions have a positive and significant effect, while taxpayer awareness and modernization of the tax administration system do not have a significant effect on taxpayer compliance. Tax knowledge, tax sanctions, taxpayer awareness, and modernization of the tax administration system simultaneously have a positive and significant effect on motor vehicle taxpayer compliance at the Samsat of Kota Yogyakarta.