PENGARUH PEMUTIHAN PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG

Lorentz, Brenda (2025) PENGARUH PEMUTIHAN PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to find out whether the variables of tax whitening, taxpayer awareness and tax sanctions affect taxpayers' compliance in paying motor vehicle taxes in Palembang City. The sampling technique uses the purposive sampling method, this study uses a questionnaire method. The data used is primary data. The population in this study is taxpayers who own motor vehicles in the city of Palembang and the number in this study is 100 samples. The data analysis technique used in this study is multiple linear regression analysis. The results obtained in this study are that the variables of tax whitening, taxpayer awareness and tax sanctions have a significant and positive influence on taxpayers' compliance in paying motor vehicle taxes in Palembang City. Keywords: Tax whitening, taxpayer awareness, tax sanctions, taxpayer compliance.

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