“…The Influence of Tax Sanction Avoidance and Taxpayer Income on Motor Vehicle Tax Compliance Wardani & Asis (2017) with knowledge, awareness, and samsat corner program variables, (Agustin & Putra, 2019) with community awareness, sanctions, and service variables, Efriyenty (2019) with sanctions and understanding variables, Nurlaela (2018) with variables of tax awareness and services, Kowel et al (2019) with variables of knowledge, awareness, and modernization of administration, Yanti (2018) with variables of service, sanctions, and financial conditions, Cong & Agoes (2019) with variables of awareness, knowledge, and sanctions, Widyana & Putra (2020) with variables of awareness, fiscal services, and sanctions, (Rahman et al, 2020) with variables of the tax system, service, sanctions, and awareness, (Novina Herawati & Stephanie Hidayat, 2022) with varibael application of e-samsat and sanctions, and Sakura & Rachman (2021) with variables of knowledge, service, income, and tax sanctions.…”