Pengaruh Tarif Pajak, Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada SAMSAT Prabumulih)

Abstract

This study aims to analyze the influence of tax rates and tax sanctions on the compliance of motor vehicle taxpayers at the SAMSAT Office in Prabumulih. The background of this research is the low level of taxpayer compliance, as indicated by the high number of tax arrears in recent years. This study uses a quantitative approach by distributing questionnaires to 100 respondents. The results of the multiple linear regression analysis show that partially, tax rates do not have a significant effect on taxpayer compliance, while tax sanctions have a significant effect. However, simultaneously, both tax rates and tax sanctions significantly affect taxpayer compliance. These results highlight the importance of strict enforcement of sanctions and the need for an integrated tax policy to improve tax compliance in the community.