Pengaruh Sanski Perpajakan, Tingakt Penghasilan Sistem SAMSAT Drive Thru, dan Fasilitas Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Padang

This study aims to determine what factors will affect motor vehicle taxpayer compliance in the city of Padang. The factors that I use in this research are tax sanctions, income level, SAMSAT drive thru system and facilities. The type of research used is quantitative descriptive method. The data in this study were obtained using a questionnaire. There are 100 respondents from motorized vehicle taxpayers in the city of Padang. Respondents were selected using accidental sampling techniques. The analysis method used is multiple linear regression analysis. After passing the classical assumption test, validity test and reliability test, the research results show that the tax sanction variable, income level variable and SAMSAT drive system variables significantly influence motor vehicle taxpayer compliance in the city of Padang. While the facility variable does not significantly influence motor vehicle taxpayer compliance in the city of Padang. The contribution of this research is as a stabilization of taxation science for researchers and also for reference to further researchers. Keywords: taxation sanctions, income level, SAMSAT drive thru system, facilities, motor vehicle taxpayer compliance