ANALYSIS OF THE INFLUENCE OF TAXPAYER KNOWLEDGE AND TAX SANCTIONS ON COMMUNITY MOTOR VEHICLE TAXPAYER COMPLIANCE IN KLATEN

Abstract

Taxes are the people's contribution to the state's Treasury based on law (which can be enforced) without receiving reciprocal services (contra-performance) which can be directly demonstrated and which are used to pay for public costs. Taxes have a function as a budget and as usual. As a budgetair, it functions to finance routine expenditure and state development. The aim of this research is to determine the influence of tax knowledge, taxpayer awareness, income level and tax sanctions on taxpayer motor vehicle compliance. This research was previously held at SAMSAT Klaten. The number of the sample in this study was 145 respondents with the sampling method using a convenient sampling method. Data collection was carried out using a questionnaire method and processed using SPSS software. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis, it could be seen that sanction taxes have an influence on taxpayers' motor vehicle compliance, while knowledge taxes have no influence on taxpayers' motor vehicle compliance.