Abstract
The development of an area is heavily dependent on the tax sector. The purpose of this study is to determine the effect of taxpayer awareness and tax sanctions on compliance with motor taxpayers with the socialization of taxation as a moderator. This research was conducted at SAMSAT Tabanan Joint Office. The number of samples used in this study were 100 people obtained by nonprobability sampling method with purposive sampling technique. Data were collected by non-participant observation method and questionnaire. Data analysis technique is done by using multiple linear regression analysis and Moderated Regression Analysis. The results of the research show that taxpayers' awareness and tax sanctions have a positive effect on motor vehicle taxpayer compliance in SAMSAT Tabanan Office. This study also found that the socialization of taxation can strengthen the influence of taxpayer awareness on the compliance of motor vehicle taxpayers in the joint office of SAMSAT Tabanan.
 Keywords: awareness, sanction, socialization, compliance
Highlights
Indonesia merupakan salah satu negara berkembang dengan jumlah sumber daya manusia yang sangat banyak
This study also found that the socialization of taxation can strengthen the influence of taxpayer awareness on the compliance of motor vehicle taxpayers in the joint office of Sistem Administrasi Manunggal dibawah Satu Atap (SAMSAT) Tabanan
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan Dan Akuntabilitas Pelayanan Publik Pada Kepatuhan Wajib Pajak Kendaraan Bermotor
Summary
Pembangunan suatu daerah sangat bergantung kepada sektor pajaknya. Pajak merupakan kewajiban yang harus dibayar oleh masyarakat kepada pemerintah daerah untuk membiayai kegiatan pembangunan di segala bidang. Tujuan penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak dan sanksi perpajakan pada kepatuhan wajib pajak kendaraan bermotor dengan sosialisasi perpajakan sebagai pemoderasi. Penelitian ini dilaksanakan di Kantor Bersama SAMSAT Tabanan. Pengumpulan data dilakukan dengan metode obsevasi nonpartisipan dan kuesioner. Teknik analisis data dilakukan dengan menggunakan analisis regresi linier berganda dan Moderated Regression Analysis. Hasil penelitian yang dilakukan menunjukkan bahwa kesadaran wajib pajak dan sanksi perpajakan berpengaruh positif pada kepatuhan wajib pajak kendaraan bermotor di Kantor Bersama SAMSAT Tabanan. Penelitian ini juga menemukan bahwa sosialisasi perpajakan mampu memperkuat pengaruh kesadaran wajib pajak pada kepatuhan wajib pajak kendaraan bermotor di kantor Bersama SAMSAT Tabanan.
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