Pengaruh Pengenaan Sanksi Administrasi Dan Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Pada Kantor Samsat Kabupaten Bengkalis Riau)

Abstract

This study aims to determine the effect of imposition of administrative sanctions and taxpayer awareness of the Taxpayer Compliance Level of Motor Vehicles (Study in Samsat Office Bengkalis Riau). This type of research used in this research is quantitative descriptive quantitative approach. Secondary data used in this study using data collection techniques of documentation, analysis in this study used multiple linear regression analysis. Results of thes study stated that simultaneous variabel administrative sanctions and consciousness Taxpayer significantly affect Taxpayer Compliance. Their influence of a positive relationship which means that if the sub variable administrative sanctions and awareness taxpayer simultaneously ride will be followed by a rise Taxpayer Compliance