TAX KNOWLEDGE, TAX AWARENESS, AND TAX SANCTIONS ONTAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAX (PKB)A STUDY ON BANJARNEGARA DISTRICT OPD

Abstract

The problem in this study is that in 2021 there will be arrears on obligationsfor the red plate motor vehicle tax belonging to the Banjarnegara Regency government, as many as 436 vehicles. Researchers get arrears data which is the amount of arrears in payment of state[1]owned motorized vehicle taxes which on average have been in arrears for the past 1-6 years. A total of 436 vehicles were in arrears, including 93 vehicles that have been auctioned off, 12 mutation vehicles and 21 heavily damaged vehicles. The number of vehicles that are not feasible have not been reported, so they get a warning letter. The purpose of this study was to determine Tax Knowledge, Tax Awareness and Tax Sanctions on Corporate Taxpayer Compliance in paying Motor Vehicle Tax (PKB). This study uses descriptive quantitative research methods. By using a population of 56 OPD and the sample used is a saturated sample. The data used is primary data by distributing questionnaires to all OPDs in Banjarnegara Regency. The test instrument used is in the form of validity and reliability tests. For the classical assumption test, the normality test, heteroscedasticity test and multicollinearity test are used. Data analysis technique using multiple linear regression and hypothesis testing which includes t test, F test and coefficient of determination. Based on the results of the study, partial results obtained that 1). The tax knowledge variable (X1) has a positive and significant effect on taxpayer compliance. 2). The tax awareness variable (X2) has a positive and significant effect on taxpayer compliance. 3). The tax sanctions variable (X3) has no effect and is notsignificant on taxpayer compliance. Simultaneous results that tax knowledge, tax awareness and sanctions together have a positive and significant effect on taxpayer compliance. The coefficient of determination R Square produces 0.311 or 31.1%, while the remaining 68.9% is explained by other variables outside the variables used in the study.