FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK MOBIL SETELAH DIBERLAKUKANNYA PAJAK PROGRESIF

The purpose of this study is to examine the influence of understanding tax regulation, the tax rate, tax pinalties, and socialization taxation on tax compliance in paying car tax after the application of progressive tax in the city of Palembang. This study uses Theory of Planned Behavior as the theory. The population is taxpayes of motor vehicles in the city of Palembang. The sampling technique using convinience sampling with a sample of 100 compulsory car tax imposed progressive tax rates. The data analysis is multiple linear regression test. The result showed that the tax rate, tax pinalties, and socialization taxation have affect to tax compliance, then understanding tax regulation does not affect.

Keyword: understanding tax regulation, tax rate, tax pinalties, sicialization taxation, tax compliance, progressive tax