Assessing the Determinants of Motor Vehicle Taxpayer Compliance: Evidence from Indonesian Regional Tax Administration 1 1
Keywords:
Taxpayer knowledge, service quality, taxpayer awareness, tax sanctions, motor vehicle taxpayer complianceAbstract
This study aims to analyze the influence of taxpayer knowledge, service quality, taxpayer awareness, and tax sanctions on motor vehicle taxpayer compliance at the SAMSAT Office in Kendal Regency. This research employs a quantitative approach utilizing primary data gathered through questionnaire distribution. The target population comprises registered two-wheeled motor vehicle owners in Kendal Regency, with a sample size of 100 respondents selected via the Slovin formula and accidental sampling techniques. Data were analyzed using multiple linear regression executed through SPSS software. The empirical results demonstrate that taxpayer knowledge and tax sanctions have a statistically significant effect on motor vehicle taxpayer compliance. Conversely, service quality and taxpayer awareness do not exhibit a significant effect on compliance levels. The coefficient of determination indicates that the four independent variables jointly explain 11.6% of the variance in tax compliance, while the remaining proportion is influenced by factors outside the research model. These findings imply that strict enforcement of legal sanctions alongside structured tax education are essential strategies for regional tax administrations to enhance voluntary taxpayer compliance.
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