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PENGARUH PENGETAHUAN PAJAK WAJIB PAJAK TERHADAP KESADARAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT KUPANG

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ABSTRACT THE EFFECT OF TAXPAYER KNOWLEDGE ON TAXPAYER AWARENESS IN PAYING MOTORIZED VEHICLE TAXIN THE SAMSAT KUPANG OFFICE Written by: Eidel Mira Djo ID: 1732200 This research aims to examine the effect of tax knowledge by taxpayers on the awareness of motor vehicle taxpayers in paying taxes. The research method used in writing this essay is descriptive method, where data is collected, then processed, analyzed then taken conclusions. The technique of collecting data is by distributing questionnaires to motor vehicle taxpayers registered at Samsat Kupang Office. Based on the results of the study, it can be seen that tax knowledge by taxpayers at Samsat Kupang office is well assessed because it is at the distribution of 4.20, and awareness of motor vehicle taxpayers in paying taxes at Samsat Kupang Office is at a distribution of 4,06 which means good. Based on the results of the correlation coefficient analysis (r = 0.785), which means there is a strong relationship. Hypothesis test results that Ho is rejected and Ha is accepted because of t 8.768> t table 2.011, which means there is a significant effect. The coefficient of determination (R2) = 0.616, meaning that the contribution of tax knowledge by taxpayers to the awareness of motor vehicle taxpayers in paying taxes is 61.6% and the remaining 39.4% is influenced by other factors not examined by the author. Simple regression test results Y = -0.222 + 1,000X, meaning that tax knowledge by taxpayers has a positive effect on the awareness of motor vehicle taxpayers in payingtaxes. Keywords: Knowledge of Taxes, Awareness in PayingTaxes