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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Gembira Marbun
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Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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THE INFLUENCE OF TAXPAYER AWARENESS AND TAX SANCTIONS ON MOTOR VEHICLE TAXPAYER COMPLIANCE AT UPTD SAMSAT MANDAU DURI BENGKALIS RIAU Gembira Marbun; Maria Rosani Simbolon
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1978

Abstract

This study aims to test how much influence taxpayer awareness and tax sanctions have on motor vehicle tax compliance at UPTD. Samsat Mandau Duri. The sampling technique is by incidental sampling according to the predetermined criteria with a sample size of 100 taxpayers who have motorized vehicles and are registered at the Samsat Mandau Duri Office. Data obtained from Samsat Mandau Duri from 2019 to 2022. The analysis technique used in this study is multiple linear regression with a significance level of 5%. Based on the results of the t-test, it shows that Taxpayer Awareness has a positive and significant effect on Motor Vehicle Tax Compliance with a value of ????ℎ????????????????g 2.723 > ???????????????????????? 1.984 and a significance level of 0.008 > 0.05, Tax Sanctions have a positive and significant effect on Motor Vehicle Tax Compliance with a value of ????ℎ????????????????g 6.568 > ???????????????????????? 1.984 and a significance level of 0.000 < 0.05. Based on the results of the F test, it shows that Taxpayer Awareness and Tax Sanctions simultaneously have a significant effect on Motor Vehicle Tax Compliance with a value of ????ℎ????????????????g 30.161 > ???????????????????????? 3.09 and a significance level of 0.000 <0.05.
Co-Authors Maria Rosani Simbolon Rita Rhubysta Br Surbakti Rolia Rumabutar