The Influence of Tax Knowledge and Taxpayer Awareness on Compliance of Motor Vehicle Taxpayer

This research aims to find out if tax knowledge and taxpayer awareness affect compliance of motor vehicle taxpayer. The factors tested in this study were tax knowledge and taxpayer awareness as independent variables, while compliance of motor vehicle taxpayer as dependent variables. The study conducted a simple random sampling. While the sample number of this research is 100 taxpayers. The method of analysis used in this study is multiple linear regression analysis at a significance level of 0.05. Based on the results of partial research shows that tax knowledge and taxpayer awareness affect the compliance of motor vehicle taxpayers. The amount of taxpayer awareness and taxation sanctions contributes to taxpayer compliance by 51.8%.