Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak, Dan Tingkat Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Yang Terdaftar Di Sistem Administrasi Manunggal Satu Atap (Samsat) Kabupaten Sukoharjo

Fauzyah Intan Puspita (Institut Teknologi Bisnis Aas Indonesia)
Hadi Samanto (Institut Teknologi Bisnis Aas Indonesia)
LMS. Kristiyanti (Institut Teknologi Bisnis Aas Indonesia)

Primanomics : Jurnal Ekonomi & Bisnis
Vol. 24 No. 3 (2026): Primanomics : Jurnal Ekonomi dan Bisnis

The phenomenon of high motor vehicle tax arrears in Sukoharjo Regency which reaches Rp 7,128,547,000.00 in 2025 is the main background for this study. This study aims to analyze the influence of tax sanctions, taxpayer awareness, and taxpayer understanding level on the compliance of motor vehicle taxpayers registered in SAMSAT Sukoharjo Regency. The research method used is quantitative with primary data obtained through the distribution of questionnaires to 100 respondents of two-wheeled motor vehicle taxpayers. Sampling was carried out using a purposive sampling  method with the calculation of the slovin formula. The data was analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study showed that the variable of tax sanctions, the level of taxpayer understanding had a significant effect on taxpayer compliance. Meanwhile, the variable of taxpayer awareness had no effect on the compliance of motor vehicle taxpayers at SAMSAT Sukoharjo Regency.