THE EFFECT OF TAXPAYER KNOWLEDGE, FISCAL SERVICES AND TAX SANCTIONS ON MOTOR VEHICLE TAXPAYER COMPLIANCE (Case Study of Samsat Kota Tegal)

Abstract

The research was carried out with the aim of looking at the effect of taxpayer knowledge, tax service services, and tax sanctions on motor vehicle taxpayer
compliance. This type of research is quantitative with the use of primary data. For sampling, accidental sampling was used and data was collected by distributing questionnaires. The data analysis methods used and the hypothesis testing are data quality testing and classical assumption testing, multiple linear regression analysis, hypothesis testing, and the coefficient of determination. And the discussion obtained in the form of taxpayer knowledge and tax service services does not have an impact on motor vehicle taxpayer compliance and tax sanctions have a positive and significant impact on motor vehicle taxpayer compliance in the Tegal City Samsat.