Proceedings of the 2nd International Conference of Multidisciplinary Studies, ICMS 2023, 12 July 2023, Semarang, Indonesia

Research Article

The Influence Of Tax Knowledge, Tax Sanction, Taxpayer Awareness, Income Level, And Tax Rates Against Motor Vehicle Taxpayer Compliance In Semarang

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  • @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
Tri Cahya Sulistiya Putri1,*, Maryono Maryono1, Ida Nurhayati1, Listyorini Wahyu Widati1
  • 1: Department of Economic and Business, Universitas Stikubank, Semarang, Indonesia
*Contact email: sulistiyapu.tricahya@gmail.com

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.