Pengaruh Kesadaran Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Palembang

the purpose of this study is to examine the influence of tax aware, tax sanctions to taxpayers compliance motor vehicle taxpayers in Palembang city.the population is all motor vehicle taxpayers in Palembang city, then the sample is motor vehicle taxpayers in Palembang city with 100 respondents. the data analysis is multiple regression analysis to know effect of tax aware, tax sanctions to taxpayers compliance. the result showed that tax aware, tax sanctions have positive and significant affect to motor vehicle taxpayers compliance in Palembang City. Keywords: Tax Aware, Tax Sanctions, Complianc