@thesis{thesis,
		author={Simbolon  Yohanes Gilbert},
		title ={Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Ilir Barat Kota Palembang},
		year={2021},
		url={http://eprints.ukmc.ac.id/5453/},
		abstract={This study aims to obtain evidence of knowledge of taxation, tax socialization, taxpayer awareness, tax sanctions, and application of e-Samsat on taxpayer compliance in paying motor vehicle taxes in Ilir Barat Palembang City. The number of samples used in this study were 100 respondents with the determination of the sample using accidental sampling method. The data were collected by using a questionnaire method. There are several research methods used to achieve the objectives of this study including descriptive analysis, validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple regression analysis, f test, and t test. The results of this study indicate that the knowledge of taxation and the application of e-Samsat has a positive effect on taxpayer compliance in paying motorized vehicle taxes in Ilir Barat Palembang City. Meanwhile, tax socialization, taxpayer awareness, and tax sanctions have no effect on taxpayer compliance in paying motor vehicle tax in Ilir Barat Palembang City.}
		}