Journal of Innovative and Creativity
Vol. 5 No. 2 (2025)

The Effect of Tax Sanctions, Awareness Taxpayers, and Service Facilities on Vehicle Taxpayer Compliance Motorcycle in Pasuruan Regency

Niken Salsabilla (Universitas Negeri Surabaya)
Moh. Danang Bahtiar, S.Pd., M.Pd. (Universitas Negeri Surabaya)

Article Info

Publish Date
22 Jul 2025

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.

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Journal Info
Journal of Innovative and Creativity
Website

Abbrev

joecy

Publisher

Universitas Pahlawan Tuanku Tambusai

Subject

Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Description

Journal of Innovative and Creatifity (JOECY) publishes research articles in the field of education which report empirical research on topics that are significant across educational contexts, in terms of design and findings. The topic could be in curriculum, teaching learning, evaluation, quality ...