DETERMINAN KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK KENDARAAN BERMOTOR
Abstract. Taxpayer compliance is a taxpayer's obedient attitude to tax regulations to fulfill tax obligations. This study was conducted to determine the effect of tax sanctions, tax knowledge and awareness of taxpayers on taxpayer compliance in paying vehicle taxes in Demak Regency. The sample used is 100 taxpayers to obtain primary data using google form. Data analysis using multiple linear regression. The results showed that sanctions and tax awareness had a significant effect on taxpayer compliance, while tax knowledge had no significant effect on taxpayer compliance. Further research is suggested to add other variables that affect taxpayer compliance such as tax socialization, service quality, Drive-Thru program and taxpayer income.
Keywords: taxpayer compliance, tax sanctions, tax knowledge, taxpayer awareness
Abstrak. Kepatuhan wajib pajak merupakan sikap patuh wajib pajak kepada peraturan perpajakan untuk memenuhi kewajiban perpajakan. Penelitian ini dilakukan untuk mengetahui pengaruh sanksi pajak, pengetahuan pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kabupaten Demak. Sampel yang digunakan 100 wajib pajak untuk memperoleh data primer dengan menggunakan google form. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa sanksi dan kesadaran pajak berpengaruh signifikan terhadap kepatuhan wajib pajak sedangkan pengetahuan pajak tidak berpengaruh siginikam terhadap kepatuhan wajib pajak. Penelitian selanjutnya disarankan menambahkan variabel lain yang mempengaruhi kepatuhan wajib wajak seperti sosialisasi perpajakan, kualitas layanan, progam Drive-Thru dan pendapatan wajib pajak.
Kata Kunci: Kepatuhan Wajib Pajak, Sanksi Pajak, Pengetahuan Pajak, Kesadaran Wajib Pajak.
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