Pengaruh Pemahaman Perpajakan, Sanksi Perpajakan dan Kemudahan Aplikasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Abstract

Along with the development of the Indonesian economy, tax policies will also follow. Therefore, tax is a phenomenon that is always developing in society. Compulsory taxes or contributions given by residents of an area to the regional government will be used for the benefit of government and the public interest of a region. There are several factors that influence the collection of motorized vehicle tax, namely tax understanding, tax sanctions, ease of tax application and taxpayer compliance. The required sample is 100 people using a distributed questionnaire. This research uses purposive sampling method. In the t test variable ease of tax application (X₃) obtained a significant level of 0.001 means below 0.05 and t count 3.488. Proving that the ease of tax application (X₃) has an influence on taxpayer compliance (Y).