Research Article
The Influence Of Tax Knowledge, Tax Sanction, Taxpayer Awareness, Income Level, And Tax Rates Against Motor Vehicle Taxpayer Compliance In Semarang
@INPROCEEDINGS{10.4108/eai.12-7-2023.2340941, author={Tri Cahya Sulistiya Putri and Maryono Maryono and Ida Nurhayati and Listyorini Wahyu Widati}, title={The Influence Of Tax Knowledge, Tax Sanction, Taxpayer Awareness, Income Level, And Tax Rates Against Motor Vehicle Taxpayer Compliance In Semarang}, proceedings={Proceedings of the 2nd International Conference of Multidisciplinary Studies, ICMS 2023, 12 July 2023, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICMS}, year={2023}, month={12}, keywords={taxpayer compliance tax knowledge tax sanction taxpayer awareness income level tax rate}, doi={10.4108/eai.12-7-2023.2340941} }- Tri Cahya Sulistiya Putri
Maryono Maryono
Ida Nurhayati
Listyorini Wahyu Widati
Year: 2023
The Influence Of Tax Knowledge, Tax Sanction, Taxpayer Awareness, Income Level, And Tax Rates Against Motor Vehicle Taxpayer Compliance In Semarang
ICMS
EAI
DOI: 10.4108/eai.12-7-2023.2340941
Abstract
This study examines and analyzes the effect of tax knowledge, tax sanctions, taxpayer awareness, income levels, and tax rates on taxpayer compliance in paying motor vehicle taxes. The population in this study is 178,570 taxpayers who were recorded in the Regional Income Management Unit of Semarang City 1 with the sampling technique using Non-Probability Incidental Sampling technique and calculated using the Solvin formula so that 100 respondents were obtained. The results showed that the variables of tax knowledge and income levels positively affected taxpayer compliance. In contrast, the variables of tax sanctions, taxpayer awareness, and tax rates didn’t affect taxpayer compliance in fulfilling the obligation to pay motor vehicle tax.
