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PENGARUH SANKSI PAJAK TERHADAP KEPATUHAN MASYARAKAT MEMBAYAR PAJAK KENDARAAN DI KOTA DUMAI

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ABSTRACT THE EFFECT OF MOTOR VEHICLE TAX REVENUE AND MOTOR FUEL TAX ON AUTHENTIC REVENUE IN THE CITY OF BATAM Written by: Tika Pratiwi Simbolon NIM : 1732155 This study was conducted to determine the effect of tax sanctions on public compliance in paying vehicle taxes in the city of Dumai. The method that I use in this research is descriptive method, correlation coefficient analysis, determination coefficient, significance test, simple linear regression analysis. Data obtained through questionnaires distributed to the public in Dumai and analyzed to obtain conclusions. The variables studied were tax sanctions as an independent variable as measured from the questionnaire data obtained against the public's interest in paying vehicle taxes as the dependent variable. The application of tax sanctions has been very good and public compliance with paying vehicle taxes has been very obedient and declared good. The results showed that tax sanctions on motor vehicle tax compliance had a strong correlation, namely 0.653 with a significant level of 0.000 <0.05. it can be concluded that the tax sanction on the compliance of the public in paying vehicle taxes in the city of Dumai has a significant effect between the tax free variable and the dependent variable of the community's compliance with paying vehicle taxes in the city of Dumai. Keywords: tax sanctions, public compliance to pay vehicle taxes.