Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

The purpose of this study to determine the effect of Understanding Tax Regulation, of Taxpayer Awareness, Service Quality and Sanctions against the Taxpayer Compliance Taxation Motor Vehicle. The samples in this study using simple random sampling method, which uses primary data through a questionnaire. Kuasioner distributed as many as 100 pieces to the taxpayer of motor vehicles in the area of SAMSAT Ketintang Surabaya, SAMSAT Drive Thru, SAMSAT Corner, and SAMSAT Keliling. Data analysis techniques used in this research is to test multiple linear regression analysis. The results showed that the understanding of the tax laws, awareness of taxpayers, quality of service and tax p324enalties jointly affect tax compliance, t test (partial test) indicates that the variable understanding of the Regulation of the tax has no effect on tax compliance, while variable awareness of the taxpayer , quality of service and tax penalties have a significant effect on tax compliance. The conclusion of this study, that the understanding of the tax laws have no effect on tax compliance, while awareness of taxpayers, quality of service and tax penalties have a significant effect on tax compliance. Key Word : Motor Vehicle Tax, Taxpayer Compliance, Understanding Tax Regulation, of Taxpayer Awareness, Service Quality and Sanctions Taxation