Pengaruh Pengetahuan Perpajakan, Literasi Keuangan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Palembang

This quantitative study aims to investigate the effect of tax knowledge, financial literacy, and tax sanctions on the compliance of motor vehicles taxpayers in Palembang. The population was all motor vehicle taxpayers in Palembang. One hundred respondents were selected by using purposive sampling technique and involved as the sample. Data collection were collected by administering questionnaire. To test the hypotheses, this study used data quality test, classic assumption test, and multiple linear regression analysis by SPSS statistics 25 software. Overall the results showed that the variable knowledge of taxation, financial literacy, and tax sanctions had a positively and significantly effect on compliance of motor vehicles taxpayers in Palembang