DETERMINANTS OF TAX AWARENESS ON MOTOR VEHICLE TAX: EMPIRICAL EVIDENCE FROM WEST SUMATRA INDONESIA

This study aims to analyze the effect of taxpayer knowledge, tax compliance, tax socialization, quality of service, and tax penalties on taxpayer awareness in paying motor vehicle taxes at West Sumatra, Indonesia. The method used in this study is quantitative. The sampling technique is Convenience Sampling. The data analysis technique used is multiple regression analysis. The data collection is conducted questionnaires. The result of this study are: tax knowledge, tax compliance, and tax penalties has a significant effect on mandatory taxpayer awareness. Tax socialization and service quality has no affect on taxpayer awareness. This study also found that tax knowledge was able to strengthen the influence of tax compliance and tax penalties on motor vehicle taxpayer awareness.