ANALISIS KESADARAN WAJIB PAJAK DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor Samsat Sidoarjo)
Daftar Isi:
- This research aims to analyze the effect of taxpayer awareness and understanding of taxpayers on motor vehicle taxpayer compliance. This research was conducted at the Samsat Sidoarjo City office. The object of this research is the awareness, understanding and compliance of motor vehicle taxpayers at the Samsat Sidoarjo office. This study uses a survey method by providing a number of questionnaires to taxpayers who are registered at the Sidoarjo City Samsat Office. The population in this study was 1,636,032 motor vehicle taxpayers registered at the Sidoarjo City samsat office. The sample in this study was selected using the simple random sampling technique, in order to obtain 100 respondents. In this study, the data analysis technique used multiple linear regression analysis using the SPSS program. The results of this study indicate that Taxpayer Awareness has a positive effect on Motor Vehicle Taxpayer Compliance and Taxpayer Understanding has a positive effect on Motor Vehicle Taxpayer Compliance. Keywords: Taxpayer Awareness, Taxpayer Understanding and Taxpayer Compliance.