Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, dan Sanksi Denda Terhadap Kesadaran Membayar Pajak Kendaraan Bermotor di Kota Palembang

ABSTRACT The purpose of this study is to examine the effect of taxation socialization, taxation knowledge, and fine sanctions on the awareness of paying motor vehicle taxes in the city of Palembang. The method used in this research is purposive sampling. The population in this study is all people who have a motor vehicle in Palembang City. The sample of research used in this research is amounted to 100 respondents who have private motor vehicle and work. The analysis tool used in this research is multiple linear regression analysis using SPSS 21.0 program. The results of this study indicate that the socialization of taxation does not affect the awareness of paying motor vehicle taxes in Palembang City, while knowledge of taxation and fine sanction affect the awareness of paying motor vehicle taxes in the city of Palembang. Keywords: tax socialization, taxation knowledge, fine sanction, awareness to pay motor vehicle ta