Tax Socialization Moderate The Effect of Tax Knowledge and Tax Sanctions on The Compliance of Motor Vehicle Taxpayers

ABSTRACT : Motor vehicle tax is a tax on ownership and / or control of motorized vehicles. This study aimsto obtain empirical evidence of the effect of tax knowledge and tax sanctions on motor vehicle taxpayercompliance with taxation socialization as a moderating variable. This research was conducted at the Joint Officeof SAMSAT Badung. The sampling method used was accidental sampling method. The number of amples wascalculated using the Slovin formula in order to obtain a sample of 100 respondents. The data was collectedthrough a survey method using a questionnaire. The data analysis technique was performed using ModeratedRegression Analysis. The results showed that knowledge of taxes and tax sanctions had a positive effect onmotor vehicle taxpayer compliance at the Joint Office of SAMSAT Badung. This study also found that taxsocialization was able to strengthen the influence of tax knowledge and tax sanctions on motor vehicle taxpayercompliance at the Joint SAMSAT Badung office.

KEYWORDS : knowledge, sanctions, socialization, taxpayer compliance