PENGARUH SANKSI PAJAK DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PEMILIK KENDARAAN RODADUA DI SAMSAT BANGIL

The disparity in regional development in Indonesia, particularly in areas distant from the central government, remains a persistent issue. One of the contributing factors to this inequality is the insufficient tax revenue collection, which is vital for national and regional development. In this context, two-wheeled vehicle taxes play a significant role in contributing to government revenue, but tax compliance among vehicle owners remains low. This study aims to examine the factors influencing tax compliance, focusing on the impact of tax sanctions and tax knowledge. Using a quantitative approach, 92 motorcycle taxpayers from SAMSAT Bangil were surveyed. The results revealed that both tax sanctions and tax knowledge significantly affect taxpayer compliance, with tax knowledge having a stronger influence. The findings suggest that effective enforcement of tax sanctions and enhancing taxpayer awareness are crucial in improving compliance.