The Impact of Tax Awareness and Taxation Sanctions on the Motor Vehicles Tax Compliance (Case Study on SAMSAT Karawang Regency's, West Java

Abstract

The aim of the current research is to inspect the impact of tax awareness notion and taxation sanctions on the Motor Vehicles of tax compliance. Taxpayers compliance is a core aspect taking into account the fact that Indonesian taxation system keeps to the self-evaluation system. According to it the process of taxing gives trust to the taxpayers, so they are able both to calculate the tax pay and report obligations themselves. The model of the present article is a predictive one. It is based on mixed method approaches application through observation and interview activities with key respondents within the niche for processing and presentation of motorized vehicle data. This is the main source of research objects that gives information directly on the implementation of services at SAMSAT Karawang Regency's. A sample or respondents are motor vehicles personal taxpayers. In general, there were sixty respondents involved into the research. The SPSS 23.00 program with the approaches of multiply regression model operated methods of data analysis. The results of the conducted survey deduced that tax awareness and taxation sanctions significantly influence the Motor Vehicles of Tax Compliance. The results of partial test demonstrated that tax awareness and taxation sanctions have a positive impact on the Motor Vehicles of Tax Compliance.