PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT KABUPATEN JEPARA

Khilmiatur Rozikhah; Dennyca Hendriyanto; Ashari Ashari

doi:10.29062/mahardika.v25i1.1602

Authors

Khilmiatur Rozikhah Universitas Muria Kudus
Dennyca Hendriyanto Universitas Muria Kudus
Ashari Ashari Universitas Muria Kudus

DOI:

https://doi.org/10.29062/mahardika.v25i1.1602

Keywords:

Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Tax Amnesty Program, Taxpayer Compliance

Abstract

This study aims to analyze the effect of tax knowledge, taxpayer awareness, tax sanctions, and tax amnesty programs on motor vehicle taxpayer compliance at the Jepara Regency SAMSAT Office. This topic is important because motor vehicle taxpayer compliance plays a role in supporting local tax revenue, while some taxpayers have not optimally fulfilled their tax obligations. This study employed a quantitative approach. The population consisted of motor vehicle taxpayers registered at the Jepara Regency SAMSAT Office during the 2021–2024 period. A total of 400 respondents were selected as the sample using the Slovin formula with a 5% margin of error. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 30. The results show that, partially and simultaneously, tax knowledge, taxpayer awareness, tax sanctions, and tax amnesty programs have a positive and significant effect on motor vehicle taxpayer compliance. These results indicate that improving taxpayer knowledge and awareness, implementing tax sanctions, and conducting tax amnesty programs play an important role in increasing motor vehicle taxpayer compliance.

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