Kepatuhan dalam membayar pajak Kendaraan bermotor di unit pelayanan pendapatan daerah Banjarmasin 1 dan 2

This study aimed to examine and analyze the effect of Motor Vehicle Tax Relief Incentives, Service Quality, Taxpayer Knowledge Taxes, Sanctions, Awareness, Administration System Modernization, Income on Compliance in Paying Taxes at UPPD Banjarmasin 1 2. The Population this was Taxpayers registered determination number total samples used Ferdinand Formula as many 340 with purposive sampling technique. Study primary data form a questionnaire. quality testing validity reability tests. analysis technique multiple regression analysis. model fit test F-test coefficient (R2), hypothesis T-test. results indicated that motor vehicle tax relief incentives, service quality, knowledge taxpayes about taxation, modernization administration system, income significantly affected compliance paying taxes In contrast, sanctions payer awareness did not affecr