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PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PERPAJAKAN PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT LEMBANG

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ABSTRACT THE EFFECT OF TAXPAYER AWARENESS ON THE COMPLIANCE OF MOTOR VEHICLE TAXPAYER AT KANTOR SAMSAT LEMBANG Written by: Helen Sabatini Sirait NIM:1632156 This study aimed to examine the effect of taxpayer awareness on the compliance of motor vehicle taxpayer at Kantor Samsat Lembang. This reseacrh used descriptive method and primary data. Primary data was taken by questionnaire survey technique using insidental sampling method,which was based on coincidence, which means anyone who accidentally meets a researcher can be used as a sample, if deemed that the person met by chanced suitable as a source of data. The samples collected were 35 questionnaires from all populations. Data was processed and analyzed with SPSS 21. From the results of descriptive statical analysis, the mean value of the taxpayer awareness (M=4,17; SD=0,869), that was obtained meaning that taxpayer awareness in a position to be aware of the obligation to pay motor vehicle tax. And the mean value on the compliance of motor vehicle taxpayer was (M=4,56;SD=0,740), it means that the taxpayer complies with his obligation to pay motor vehicle tax. The t-test result obtained a significance value of (0.000 ˂ 0.05) then Ha was accepted and H0 was rejected. In other words there was a significant influnce between taxpayer awarness and compliance of motor vehicle taxpayer. Relationship between two medium variabels has a strong( r=0.673). The simple linear regression results show that taxpayer awareness has a positive and siginificant influence on the compliance of motor vehicle taxpayer with contribution of 61,8% and the remaining 38,2% influenced by other factors. Thus the results of the study indicate that taxpayer awarness has a siginificant influence on the compliance of motor vehicle taxpayer. Keyword: Taxepayer Awareness, Compliance of Motor Vehicles Taxpayer. PERPUSTAKAAN