The Effect of Tax Sanctions, Awareness Taxpayers, and Service Facilities on Vehicle Taxpayer Compliance Motorcycle in Pasuruan Regency
DOI:
https://doi.org/10.31004/joecy.v5i2.2324Keywords:
Tax Sanctions, Taxpayer Awareness, Service FacilitiesAbstract
This study aims to determine the effect of tax sanctions, taxpayer awareness, and service facilities on motor vehicle
taxpayer compliance in Pasuruan Regency. The population of this study are motor vehicle taxpayers registered in the
Pasuruan area. The sampling technique uses incidental sampling. The data analysis method uses Statistical Product and
Service Solution (SPSS Statistics). The results of this study indicate that Tax Sanctions have an effect on Motor Vehicle
Taxpayer Compliance in Pasuruan Regency. While Taxpayer Awareness and Service Facilities do not affect Motor Vehicle
Taxpayer Compliance in Pasuruan Regency. Furthermore, Tax Sanctions, Taxpayer Awareness, and Service Facilities
together affect Motor Vehicle Taxpayer Compliance in Pasuruan Regency.
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