@thesis{thesis,
		author={Alviantulloh  Farha},
		title ={PENGARUH SOSIALISASI PERPAJAKAN, TARIF PAJAK, TINGKAT PENDIDIKAN, 
TINGKAT PENDAPATAN, PEMAHAMAN SANKSI PAJAK 
TERHADAP KEPATUHAN WAJIB PAJAK 
MEMBAYAR PAJAK KENDARAAN BERMOTOR 
DI DESA GELANGLOR, SUKOREJO PONOROGO},
		year={2022},
		url={http://eprints.umpo.ac.id/8671/},
		abstract={INFLUENCE OF TAXATION SOCIALIZATION, TAX RATE, EDUCATION LEVEL, INCOME LEVEL, UNDERSTANDING OF TAX SANCTIONS ON COMPLIANCE OF TAXPAYERS PAYING MOTOR VEHICLE TAXES IN GELANGLOR VILLAGE, SUKOREJO PONOROGO

Farha Alviantulloh
Faculty of Economics, University of Muhammadiyah Ponorogo

ABSTRACT

The purpose of this study is to find out about (1) The Effect of Tax Socialization on Taxpayer Compliance with Paying Motor Vehicle Taxes in Gelanglor Village, Sukorejo, (2) Influence of Taxpayer Compliance Tax Rate on Motor Vehicle Tax in Gelanglor Village, Sukorejo, (3) Influence of Education Level On Compliance of Taxpayers Paying Motor Vehicle Taxes in Gelanglor Village, Sukorejo, (4) Influence of Income Level On Taxpayer Compliance Paying Motor Vehicle Tax in Gelanglor Village, Sukorejo, (5) Influence of Understanding sanctions on compliance of taxpayers paying motor vehicle taxes in Gelanglor Village, Sukorejo. This work is quantitative research using primary data. The sample in the study used probability sampling, with a total of 100 sources. Questionnaire data in this study is then processed and analyzed using Multiple Linear Regression using the SPSS Program .
The results of the first hypothesis show that there is an Effect of Tax Socialization on Taxpayer Compliance, this means that the higher the socialization of taxation, the higher the level of compliance of taxpayers to pay motor vehicle taxes. Testing the second hypothesis shows that there is an effect of tax rates on taxpayer compliance, the higher this tax rate means that tax rates make it difficult for people to pay taxes and have an effect on their compliance in paying taxes. As for the third hypothesis showing that there is an Influence of Education Level on Taxpayer Compliance, this means the higher the level of education determines the awareness to pay taxes. Testing on the fourth hypothesis showed that there was an Effect of Income Level on taxpayer Compliance, this means that the higher the income then they will have no difficulty in making motor transport tax payments, as an embodiment of taxpayer compliance. The results of the test on the fifth hypothesis showed that there is an Effect of Understanding Tax Sanctions on Taxpayer Compliance, this means that the higher the knowledge related to tax sanctions, the higher the compliance of taxpayers to pay taxes on time. The final result of the five indipendent variables affects the dependent variable. The effect of Tax Socialization, Tax Rate, Education Level, Income Level, Understanding tax sanctions together affects taxpayer compliance, this means the higher the compliance of taxpayers to pay taxes.
Keywords: Tax Socialization, Tax Rate, Education Level, Level
Income, and Understanding tax sanctions}
		}