Pembimbing : Lita Dharmayuni
Abstrak
This study aims to determine and analyze the effect of awareness of taxpayers, tax sanctions, and special tax services on motor vehicle taxpayer compliance. This research was conducted at the SAMSAT North Jakarta Joint Office. The number of samples in this study were 105 respondents using purposive sampling. The primary data used is through a questionnaire containing the answers of respondents. Analysis of research data using multiple linear regression, with SPSS version 24.

Based on the results of the analysis that has been done, this study shows that taxpayer awareness, tax sanctions, and fiscal services partially have a positive and significant effect on motor vehicle taxpayer compliance with adjustedR square of 0.678%. Partially, the results of this study indicate that Taxpayer Awareness, Tax Sanctions and Fiscus Services together have a positive and significant effect on Motor Vehicle Taxpayer Compliance.

Keywords: awareness, sanctions, service, and motor vehicle tax.