Emelia Fitriananda (2024). “The Effect of Taxpayer Awareness, Tax Sanctions, and Taxpayer Knowledge on Motor Vehicle Taxpayer Compliance. (Case Study of Motor Vehicle Taxpayer in SAMSAT Banjarmasin II)”. Advisor: Enny Hardi.

This research aimed to know and analyze the effect of taxpayer awareness on motor vehicle taxpayer compliance; to know and analyze the effect of tax sanctions on motor vehicle taxpayer compliance; to know and analyze the effect of taxpayer knowledge on motor vehicle taxpayer compliance.

The population of this study is motor vehicle taxpayers registered in SAMSAT Banjarmasin II, with a total sample of 100 motor vehicle taxpayers. This study uses primary data in the form of a questionnaire. Validity and reliability tests were used to test the quality of the data. The data analysis technique used is multiple regression analysis. Hypothesis testing uses the coefficient of determination (R2) and the t test.

The affects of this study indicate that taxpayer awareness and tax sanction affect motor vehicle, meanwhile taxpayer compliance has no effect on motor vehicle taxpayer compliance.

Keywords: Motor Vehicle Taxpayer Compliance, Taxpayer Awareness, Tax Sanctions, and Taxpayer Knowledge.