PENGARUH PEMAHAMAN PAJAK DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT Kabupaten Sinjai)

Mahfud Firmansyah. 2025. The Influence of Tax Understanding and Tax Penalties on Motor Vehicle Taxpayer Compliance (A Case Study of Motor Vehicle Taxpayers at the Samsat Office in Sinjai District), supervised by Andi Marlinah and Karlina Ghazalah Rahman.
This study aims to determine the influence of tax understanding and tax penalties on taxpayer compliance in paying Motor Vehicle Tax (PKB) in Sinjai District.
The population of this study comprises all motor vehicle taxpayers registered at the Samsat office in Sinjai District in 2024, totaling 55,902 taxpayers. The sample consisted of 100 respondents, selected using purposive sampling. Data collection was conducted using questionnaires distributed directly at the Samsat Sinjai office and online. Data analysis employed multiple linear regression analysis using SPSS version 26.
The research findings indicate that tax understanding and tax penalties have a positive and significant influence on taxpayer compliance in paying Motor Vehicle Tax (PKB) in Sinjai District.