Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya

Kharisma Nugraha Putra (Universitas Palangka Raya)
Rahman
Hidayati
Theresia Mentari

Balance : Media Informasi Akuntansi dan Keuangan
Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan

The purpose of this research is to examine and provide empirical evidence of the influence of tax knowledge and taxpayer awareness in taxpayer compliance in paying vehicle tax. The population of this research is vehicle tax payers in Palangka Raya City. The sample of this research is 100 respondents obtained using convenience sampling technique. The research questionnaire data was analyzed using the help of the Partial Least Squares (PLS) analysis tool. The results of the study show that there is no effect between tax knowledge on taxpayer compliance and there is an effect of taxpayer awareness on taxpayer compliance. These findings help to open insights related to policies that can increase motor vehicle tax compliance in the City of Palangka Raya.