Pengaruh pemutihan pajak, kesadaran wajib pajak, pengetahuan pajak, sanksi pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak kendaraan bermotor (Studi pada kantor sistem administrasi manunggal satu atap Kabupaten Bengkalis)

This research aims to determine the effect of knowing about tax cleanliness, taxpayer awareness, tax knowledge, tax sanctions, and tax authorities services on motor vehicle taxpayer compliance. This research uses quantitative methods using secondary data obtained from the Bengkalis Samsat Office and the Bengkalis Regency Regional Revenue Agency Office as well as primary data obtained from motor vehicle taxpayer questionnaires. The population in this study is motor vehicle taxpayer compliance who pay motor vehicle tax in 2023. The dependent variable in this study is taxpayer compliance, while the independent variables are tax cleanliness, taxpayer awareness, tax knowledge, tax sanctions, and tax authorities services. The population of this study was 28,600 taxpayers. This research uses the Accidental Sampling technique with a sample of 100 taxpayers. This research data analysis uses Structural Equatio Modeling (SEM) based on Partial Least Square (PLS) with the help of Smart PLS 4.0. From the results of this research's hypothesis testing, it shows that tax whitening, tax knowledge, tax sanctions and tax authorities services have no effect on taxpayer compliance, while taxpayer awareness has an effect on motor vehicle taxpayer compliance in Bengkalis Regency. From the R-square results of this research, it shows that tax cleanliness, taxpayer awareness, tax knowledge, tax sanctions and tax authorities' services influence motor vehicle taxpayer compliance in Bengkalis Regency by 42.2% while the remaining 57.8% is influenced by other factors outside this research.