Pengaruh.Pengetahuan Perpajakan Dan.Penerapan E- Samsat Terhadap.Kepatuhan Wajib Pajak.Kendaraan Bermotor Dengan.Kesadaran Wajib.Pajak Sebagai Variabel Mediasi (Studi Kasus Pada Wajib Pajak kendaraan bermotor di SAMSAT Kabupaten Sukabumi)

Abstract

The purpose of this study was to determine how Tax Knowledge and E-Samsat Implementation affect Taxpayer Compliance, with a focus on the roleeof Taxpayer Awareness as a mediatinggfactor in motor vehiclee taxpayers registered at Samsat Sukabumi Regency 1 Cibadak. The]population-in this study]were`taxpayer}.registered.at}Samsat{with{a,totalioft400’taxpayers. TheiSlovintmethod was.used7for\sampling,.with1an,errot’rateuof.10%..Patrial’LeastoSquare;(PLS)]was.usedoin.this.study tokanalyzeithe.data. The1results.showed.that/there was]aniinfluence/between.knowledge and compliance while the/implementation/of’E-Samsat.had no]effect on\taxpayericompliance.iTaxpayer Awareness/was/able.to/mediateithe’influence[between’knowledge and’’the;implementation of E-Samsat onitaxpayer/compliance.