The purpose of this study was to examine the impact of exemption from tax penalties and taxpayer awareness on taxpayer compliance in paying motorized vehicle taxes at Samsat Panam during the covid-19 emergency. The method used in this research is probability sampling method and the sampling technique used is random sampling. Random sampling technique is a technique of taking samples from members of the population which is carried out randomly without regard to the strata that exist in the population. The population in this study are motor vehicle taxpayers who pay their taxes at Samsat Panam. The research sample used in this study amounted to 100 respondents. The analytical tool used in this study is multiple linear regression analysis using the SPSS 23 program. The results of this study indicate that the exemption of tax penalties and taxpayer awareness has a positive effect on taxpayer compliance in paying motor vehicle taxes during the covid-19 emergency
