PENGARUH PEMAHAMAN DAN PENGETAHUAN WAJIB PAJAK TENTANG PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KOTA PALEMBANG

ABSTRACT
The purpose of this research is to know the effect of comprehension and knowledge of taxpayers about taxation regulation, the awareness of taxpayers, the service quality, and city taxation’s penalty towards the obedience of motorcycle’s taxpayers in Palembang city. This research was conducted in Palembang city. The amount of the sample in this research is 100 respondents using the method of Nonprobability Sampling as the sample acquisition’s method. The data is being collected by questionnaire. The data analysis’s technique tha is regression. Based on the results of the analysis can be known that the comprehension, knowledge and quality of service is affecting the taxpayers towards tax mandatory of motorcycle in Palembang city, then the awareness of taxpayers and taxation’s penalty didn’t affecting the taxpayers’s obedience of tax mandatory in Palembang city.

KeyWords : comprehension and knowledge of taxpayers about taxation regulation, the awareness of taxpayers, the service quality, city taxation’s penalty, and the obedience of motorcycle’s taxpayers in Palembang city