DETERMINAN WAJIB PAJAK DAERAH TERHADAP PEMBAYARAN PAJAK KENDARAAN BERMOTOR RODA DUA PADA KANTOR SAMSAT DI KOTA SAMARINDA

Abstract

This research aims to determine the influence of knowledge, understanding, use of technology, legal awareness, discipline and sincerity of regional taxpayers on the payment of two-wheeled motor vehicle tax at the Samarinda City Samsat office. The analytical tool in this research is multiple linear regression, which results in the following regression equation Y = 0.024 – (0.048 X1) + (0.033 X2) + (1.141 X3) + (0.159 X4) + (0,084 X5) – (0,032 X6), namely payment of motor vehicle tax worth 0.024, taxpayer knowledge -0.048, taxpayer understanding 0.033, taxpayer use of technology 1.141, taxpayer legal awareness 0.159, taxpayer discipline 0.084 and taxpayer sincerity -0.032. Simultaneously, it shows that the variables of taxpayer knowledge, taxpayer understanding, taxpayer use of technology, taxpayer legal awareness, taxpayer discipline, and taxpayer sincerity have a positive and significant effect.