ANALISISPENGARUH KESADARAAN, PELAYANANPUBLIK,DAN SANKSIPAJAK TERHADAPKEPATUHANWAJIB PAJAKKENDARAANBERMOTOR (STUDYKASUS PADAUPTSAMSATKABANJAHE)

Abstrak

The purpose of this study was to determine the effect of awareness, public services and tax sanctions on motor vehicle taxpayer compliance at UPT Samsat Kabanjahe.. The number of samples in this study were 100 respondents with the slovin sampling method. Data obtained by distributing questionnaires to motorized vehicle taxpayers. To determine the hypothesis used t test and F test with the help of SPSS 22 for windows program. The results of the study indicate that the awareness variable has a positive but not significant effect, public tax services have a positive and significant effect and tax sanctions have a positive but not significant effect on the compliance of motorized vehicle taxpayers at UPT SamsatKabanjahe..