Abstract

This study aims to analyze the effect of income, e-samsat and sanctions on motor vehicle taxpayer compliance in the Pekalongan City Samsat Case Study. The population in this study is 562.961. The number of samples used was 100 respondents which were calculated based on the Slovin formula. The method of determining the sample is the Random Sampling method. Data collection was carried out using the questionnaire method and processed using SPSS. The analysis technique used is multiple linear regression analysis. The results of this study indicate that income and sanctions have a positive effect on motor vehicle tax compliance. Meanwhile, e-samsat has no effect on motor vehicle tax compliance.