THE INFLUENCE OF TAX AMNESTY, TAXPAYER AWARENESS, AND TAXATION KNOWLEDGE ON TAX COMPLIANCE IN EAST BELITUNG

Abstract

The study aims to analyze the influence of tax amnesty, awareness on taxpayer, and taxation knowledge on the compliance of motor vehicle taxpayers in East Belitung. The author conducted a quantitative study using statistical methods, specifically structural equation modeling (SEM) with the partial least squares (PLS) or smartpls software. This study uses primary data collected through the distribution of questionnaries with a sampling method is a purposive sampling. The respondents of this study are taxpayers who own motor vehicle, both two wheeled and four wheeled with vehicle registration numbers in East Belitung with 100 respondents. The result of this study explain that the variables of tax amnesty, awareness on taxpayers, and taxation knowledge have a positive and significant effect of motor vehicle taxpayers in East Belitung.