ANALISIS PENGARUH PENGETAHUAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA EMPAT

Abstract

The aim of this study is to see taxpayer knowledge and taxpayer awareness of motor vehicle taxpayer compliance in SAMSAT of Musi Rawas Regency. It is quantitative research. Operational variables of this research are Taxpayer Knowledge (X1), Taxpayer Awareness (X2) and Taxpayer Compliance (Y) Analysis technique with multiple linear regression through SPSS program. The result showed that taxpayer knowledge has a significant effect on taxpayer compliance because the Tcount >T table is -0.222> 1.658 with a significant value of 0.825> 0.05 by means Ho is rejected and Ha is accepted. t table is 5,150> 1,296 with ni significant value of 0.000 < 0.05. The results of the F test obtained Fcount> Ftable, namely 15.997 > 2,36 with a significant value of 0.000 <0.05, meaning Ho is rejected and Ha is accepted, that there is a significant effect between Taxpayer Knowledge (X1) and Taxpayer Awareness (X2) on Taxpayer Compliance (Y) at the SAMSAT Office of Musi Rawas Regency. The value of the determinant coefficient (R2) of this study is 0.239 or 23.9%. This means that the ability of the independent variable consisting of Taxpayer Knowledge (X1) and Taxpayer Awareness (X2) can explain the dependent variable of Taxpayer Compliance (Y) of 23.9% while the remaining 76.1% is influenced by other factors that are not included in the regression model for example service quality, administrative sanctions, social environment and others.