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Abstract:
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Development of the Indonesian economy, tax policies will also follow. Therefore,
tax is a phenomenon that is always developing in society. Taxes are an important
source of state revenue and are used for the benefit of the Indonesian people. Taxes
have a vital function for state finance and development so that the state is able to
carry out its roles and functions in accordance with the law. This study aims to
determine the influence of tax understanding, tax sanctions, and ease of tax
application on motor vehicle taxpayer compliance in Brebes Regency. The
sampling technique used purposive sampling technique, the number of samples in
this study amounted to 400 respondents, the analytical method used in this study
were multiple linear regression analysis, partial test, simultaneous test and the
coefficient of determination. The results of the study showed that understanding of
taxation has a significant effect on taxpayer compliance , tax sanctions have a
positive and significant effect on taxpayer compliance, ease of tax application has
a positive and significant effect on taxpayer compliance, the results of the analysis
of the coefficient of determination show the contribution of the variable
understanding of taxation tax sanctions and ease of tax application have a
simultaneous effect on motor vehicle taxpayer compliance in Brebes Regency. |