THE INFLUENCE OF TAX PENALTIES AND TAXPAYER AWARENESS ON TAX COMPLIANCE IN A MOTOR VEHICLE IN SAMSAT CINERE DEPOK

HESTI PRATIWI. The Influence of Tax Penalties and Taxpayer Awareness on Tax Compliance in a Motor Vehicle in Samsat Cinere Depok. Thesis. Jakarta. Study Program of Economic Education. The Concentration of Accounting Education. The Faculty of Economics. The State University of Jakarta. 2018. This study aims to determine the effect of tax penalties and the awareness of taxpayers towards compliance with the Mandatory motor vehicle Tax based on valid data and can be trusted. The research was done at Samsat Cinere Depok City. The method used is a survey method with the formulation of the problem associative. The population in this research is 223.267 motor vehicle registered in Samsat Cinere Depok City year 2017. The sample used as many as 100 people by using proportional random sampling technique. The instruments used to obtain data on the variables tax penalties, awareness of the taxpayer, and taxpayer compliance is measured with a Likert scale. The results of the analysis of the data shows the data used normal distribution and linear. Not found multicollinearity problems and heterokedastisitas The regression equation obtained Y =20.366+0.225X₁+0.211X₂. The results of this study indicate a significant relationship between tax penalties and awareness of the taxpayer against taxpayer compliance motor vehicle seen from the calculation of the F test. Partially, there is a positive and significant correlation between tax penalties of taxpayer compliance based on the t-test. Partially, there is a positive and significant correlation between the awareness of taxpayers of taxpayer compliance based on the t-test. The results of the test correlation coefficient of simultaneous (R) of 0.608, which indicates the presence of a strong influence between the tax penalties, taxpayer awareness, and taxpayer compliance. The results of the test the coefficient of determination (R2) of 0.370 indicates that taxpayer compliance is affected by tax penalties and the awareness of taxpayers by 37%. So, sanctions taxation and terms of the obligatory nature influence obedience is obligatory motor vehicle taxes.For that, should taxpayers always tax paid on time so that no sanctions had been imposed as a form of help the government and increase the welfare of the people. Keywords: Tax Penalties, The Awareness Of Taxpayer, Taxpayer Compliance