FAKTOR-FAKTOR YANG MEMENGARUHI PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi pada Wajib Pajak Kendaraan di Kabupaten Jembrana)

This study aims to empirically examine the factors that influence taxpayers' perceptions of motor vehicle taxpayer compliance. The method used in this research is an empirical study with a quantitative associative approach. The population is all motorized vehicle taxpayers in Jembrana Regency. The research sample used simple random sampling as many as 70 respondents. Collecting data by distributing questionnaires. The data analysis technique is multiple linear regression analysis. The results showed that taxpayer awareness and motivation had an effect on motor vehicle taxpayer compliance. While the level of knowledge of taxpayers, taxpayer income, tax sanctions and quality of service do not affect the compliance of motorized vehicle taxpayers