Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Akuntabilitas Pelayanan Publik terhadap Kepatuhan Pajak Kendaraan

Abstract

This study aims to determine how taxpayer awareness, tax understanding, and public service accountability influence motor vehicle taxpayer compliance at the Pelalawan Regency Samsat (Sat). The study population consisted of all motor vehicle taxpayers and a sample of 102 taxpayers. The sampling method used purposive sampling, which is a method of selecting samples based on predetermined criteria. The results show that taxpayer awareness, tax knowledge, and public service accountability have a partial and simultaneous effect on motor vehicle taxpayer compliance.