Determinants Of Motor Vehicle Taxpayer Compliance: Empirical Evidence From Pesawaran Regency, Indonesia

Abstract

This study aims to analyze the factors influencing motor vehicle taxpayer compliance in Pesawaran Regency, focusing on four key variables: taxpayer awareness, tax system transparency, government effectiveness, and tax sanctions. The research employed a quantitative approach using primary data collected through structured questionnaires distributed to 100 motor vehicle taxpayers registered at the SAMSAT office of Pesawaran Regency. Data were analyzed using the Ordinary Least Squares (OLS) regression method with EViews software. Classic assumption tests, including multicollinearity, heteroscedasticity, and normality tests, were conducted to ensure the validity of the model. The results indicate that all four independent variables taxpayer awareness (X1), tax system transparency (X2), government effectiveness (X3), and tax sanctions (X4) have a positive and statistically significant effect on taxpayer compliance (Y). Tax system transparency demonstrates the strongest influence with a coefficient of 0.978, followed by taxpayer awareness (0.651), tax sanctions (0.395), and government effectiveness (0.188). The F-test results confirm that all variables simultaneously and significantly affect taxpayer compliance, while the model satisfies all classical assumptions. These findings suggest that improving public awareness, enhancing transparency in tax administration, strengthening government service effectiveness, and consistently enforcing tax sanctions are essential strategies to increase motor vehicle taxpayer compliance in Pesawaran Regency.