The Effect of Taxpayer Awareness, Tax Sanctions, and Tax Service Quality on Motor Vehicle Taxpayer Compliance in The Samsat Semarang II Area, Semarang City

Wahyu Ernawati; Aniqotunnafiah

doi:10.63922/ijebir.v5i05.5210

Wahyu Ernawati Institut Teknologi dan Bisnis (ITB) Semarang
Aniqotunnafiah Institut Teknologi dan Bisnis (ITB) Semarang

DOI: https://doi.org/10.63922/ijebir.v5i05.5210

Keywords: Taxpayer Awareness, Tax Sanctions, Tax Service Quality, Motor Vehicle Taxpayer Compliance, Motor Vehicle Tax.

Abstract

This study aims to analyze the effect of taxpayer awareness, tax sanctions, and tax service quality on motor vehicle taxpayer compliance in the Samsat Semarang II area, Semarang City. This research is motivated by the fluctuation in the realization of Motor Vehicle Tax (PKB) revenue, the high arrears of motor vehicle taxes, and the existence of differences in the results of previous studies regarding the factors that influence taxpayer compliance. The study uses a quantitative approach with primary data obtained through the distribution of online questionnaires using Google Forms to 122 respondents selected using a purposive sampling technique. Data analysis was carried out by multiple linear regression using the IBM SPSS Statistics program. The results showed that taxpayer awareness had a positive and significant effect on motor vehicle taxpayer compliance with a significance value of 0.001. Tax sanctions also have a positive and significant effect on motor vehicle taxpayer compliance with a significance value of 0.000. Meanwhile, tax service quality does not have a significant effect on motor vehicle taxpayer compliance with a significance value of 0.498. Simultaneously, taxpayer awareness, tax sanctions, and tax service quality have a significant effect on motor vehicle taxpayer compliance with a significance value of 0.000. The Adjusted R Square value of 0.563 indicates that 56.3% of the variation in motor vehicle taxpayer compliance can be explained by the three independent variables, while the remaining 43.7% is influenced by other factors outside the research model.

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