PENGARUH KESADARAN WAJIB PAJAK, TARIF PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi pada WPOP SAMSAT Kota Surakarta)

The purpose of this study was to analyze the effect of taxpayer awareness, tax rates, and tax sanctions on taxpayer compliance in paying motor vehicle taxes. The subjects in the study were motorized vehicle taxpayers registered at the Surakarta City Samsat. The data collection technique used in this research is a questionnaire method using google form. The number of samples taken as many as 80 respondents. The type of scale used to answer each question in the questionnaire in this study is the Likert scale. The research method used is a purposive sampling technique in which the sample is taken with certain considerations. The analysis technique used is descriptive statistics, data quality test and multiple linear regression analysis methods. Based on the results of the analysis, it was found that taxpayer awareness has a significant effect on taxpayer compliance in paying motor vehicle taxes, tax rates have no significant effect on taxpayer compliance in paying motor vehicle taxes, and tax sanctions have a significant effect on taxpayer compliance in paying motor vehicle taxes. Keywords: Taxpayer Awareness, Tax Rates, Tax Sanctions, Taxpayer Compliance