The Effect Of Tax Socialization And Tax Sanctions On The Compliance Level Of Motor Vehicles Tax Compliance In The City Of Medan ( A Case Study At Office Samsat Medan City )

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This study aims to prove empirically the effect of Tax Socialization and Tax Sanctions on the Taxpayers Compliance of Motor Vechile in Medan City. The research sample in this study used the accidental sampling technique.The data analysis technique used the multiple linear regression analysis method with SPSS 20 Software tools. The results of the analysis of this study indicate that Tax Socialization has a significant effect on Taxpayer Compliance partially, namely tcount > ttable, namely 4.065 > 1.98447 and a significance value of 0.000 <0.05 and Tax Sanctions have a significant effect on Taxpayer Compliance. partially, namely tcount > ttable, namely 5.798 > 1.98447 and the significance value is 0.000 <0.05. The results of the research analysis show that tax socialization and tax sanctions have a significant effect on the level of taxpayer compliance simultaneously, namely Fcount > Ftable, namely 48.266 > 3.09 and a significance value of 0.000 <0.05. The results of this study are supported by the value of R Square = 0.499 or 49.9%, which means that 49.9% of the taxpayer compliance variable can be explained by the tax socialization and tax sanctions variables.