The Effect of Tax Knowledge, Tax Socialization, Taxpayer Awareness, Tax Sanctions, And

Based on Table 11 above, it is obtained that Fcount = 20.982 and a significance degree of 0.000 <0.5% and N – K or 175 – 5 = 170 obtained Ftable = 2.27. It turns out that the value of Fcount > Table or 20.982 > 2.27 together with the Tax Knowledge variable taxpayer awareness, tax penalties and tax services have a significant influence on taxpayer compliance in paying motor vehicle taxes.

c) Statistical Test (t-test) Table 12. Results of t-test

Source: primary data processed through SPSS 25 of 2023 d) Test of the Coefficient of Determination (R2) Table 13. Results of the Coefficient of Determination Test

[1] The results of the t test on the Tax Knowledge variable (X1) obtained a t count of 0.503 with a significance degree of 0.616. The t test for the variable Knowledge of Taxation is 0.503 < 1.974 with a significance level of 0.616 > 0.5%. This shows that the awareness variable does not affect the level of individual taxpayer compliance.

[2] Taxpayer Awareness variable t test (X3) obtained t count of 4.926 with a significance degree of 0.000. The t test for the variable Taxpayer Awareness is 4.926 > 1.974 with a significance level of 0.000 <0.5%. This shows that the variable Taxpayer Awareness affects the level of individual taxpayer compliance.

[3] The t test for the variable Tax Sanctions (X4) obtained a t count of 2.432 with a significance degree of 0.016. The t test for the variable Tax Sanctions is 2.432 > 1.974 with a significance level of 0.016 <0.5%. This shows that the variable Tax Sanctions affects the level of individual taxpayer compliance.

[4] The results of the t test on the tax service variable (X5) obtained t count of 0.837 with a significance degree of 0.404. The t test for the tax service variable is 0.837 < 1.974 with a significance level of 0.404 > 0.5%. This shows that the tax service variable does not affect the level of individual taxpayer compliance.

Source: primary data processed through SPSS 25 of 2023

In the model, it can be seen that R 0.575 means that the relationship between variations in individual taxpayer compliance is 57.5%, that the correlation (closeness) between the level of participation and 4 other independent variables is quite strong.