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All Journal Journal of Innovative and Creativity
Niken Salsabilla
Universitas Negeri Surabaya
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Tax Sanctions, Awareness Taxpayers, and Service Facilities on Vehicle Taxpayer Compliance Motorcycle in Pasuruan Regency Niken Salsabilla; Moh. Danang Bahtiar, S.Pd., M.Pd.
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2324

Abstract

This study aims to determine the effect of tax sanctions, taxpayer awareness, and service facilities on motor vehicletaxpayer compliance in Pasuruan Regency. The population of this study are motor vehicle taxpayers registered in thePasuruan area. The sampling technique uses incidental sampling. The data analysis method uses Statistical Product andService Solution (SPSS Statistics). The results of this study indicate that Tax Sanctions have an effect on Motor VehicleTaxpayer Compliance in Pasuruan Regency. While Taxpayer Awareness and Service Facilities do not affect Motor VehicleTaxpayer Compliance in Pasuruan Regency. Furthermore, Tax Sanctions, Taxpayer Awareness, and Service Facilitiestogether affect Motor Vehicle Taxpayer Compliance in Pasuruan Regency.
Co-Authors Moh. Danang Bahtiar, S.Pd., M.Pd.