Ekonomi PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG

Pendahuluan, Tinjauan Pustaka, Metode, Hasil dan Diskusi, Kesimpulan

  • Eni Puji Estuti Sekolah Tinggi Ilmu Ekonomi Semarang
DOI: https://doi.org/10.33747/stiesmg.v18i2.865
Keywords: Taxpayer Compliance, Taxpayer Awareness, Tax Knowledge, Tax Sanctions

Abstract

Taxpayer compliance is the taxpayer's attitude of obedience to tax rules in carrying out their tax obligations. Taxpayer compliance in the city of Semarang is still relatively low, where many tax realizations still do not meet the motor vehicle tax revenue target. This study aims to analyze the influence of taxpayer awareness, tax knowledge, and tax sanctions on the compliance of motor vehicle taxpayers in Semarang City. The research method used is a quantitative method using primary data collected through questionnaires. The population is 1,917,278 taxpayers in the city of Semarang. The sample used was simple random sampling of 100 respondents. Data analysis used multiple linear regression processed using SPSS version 31. The results of the study show that taxpayer awareness has a significant effect on the compliance of motor vehicle taxpayers, while tax knowledge does not have a significant effect on the compliance of motor vehicle taxpayers and tax sanctions do not have a significant effect on the compliance of motor vehicle taxpayers.

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Published
2026-06-29
Issue
Vol 18 No 2 (2026): JURNAL STIE SEMARANG
Section
Articles
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