Pengaruh Prosedur Pembayaran Pajak, Sanksi Pajak, Kesadaran Pajak Terhadap Kepatuhan Pajak Kendaraan Bermotor Di Samsat Kabupaten Sidoarjo

State revenue in the role of taxpayers is very large. In order for to comply with laws and regulations, are required so that state revenues can increase. However, also increasing number may not increase because arrears payment vehicle taxes do pay taxes. The purpose this study was examine effect tax procedures, sanctions, taxpayer awareness on motor compliance. population all motorized registered at Sidoarjo Regency Samsat Office. using quantitative methods. analysis used research partial least square (PLS). Based results study, it concluded procedure had a negative insignificant Tax sanctions have positive significant impact 
 Keywords: Procedure, awareness, compliance