The Influence of Taxpayer Awareness and Tax Sanctions on Motor Vehicle Taxpayer Compliance at the Gowa Samsat Office

Authors

  • Hasriyanti Hasriyanti Faculty of Economics and Business, Universitas Muhammadiyah Makassar

Keywords:

Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance

Abstract

This study aims to determine the effect of taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance at the Gowa Samsat Office. This study uses quantitative methods. The population in this study were 2,650 taxpayers at the Gowa Samsat Office. The sampling technique used is simple random sampling, so that a total sample of 96 taxpayers is obtained. This type of research data is primary data obtained through a questionnaire. The results showed that Taxpayer Awareness had a positive and significant effect on Motor Vehicle Taxpayer Compliance, which was indicated by the t_count value of 5.260 > t_table 1.985 with 0.000 < 0.041 and Tax Sanctions had a positive and significant effect on Motor Vehicle Taxpayer Compliance, which was indicated by the t_count 2.076 > t_table. 1.985 with a sig value of 0.000 < 0.041.

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Published

2024-06-28

Issue

Vol. 1 No. 2 (2024): Mustard Journal De Ecobusin

Section

Articles

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Copyright (c) 2024 Mustard Journal De Ecobusin

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