The Determinants of Motor Vehicle Tax Compliance

Authors

  • Dian Oktarina Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hayam Wuruk Perbanas
  • Alifia Andita Maulidya Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hayam Wuruk Perbanas

Keywords:

Taxpayer Compliance, Taxpayer Awareness, Tax Sanctions, Tax Service Quality

Abstract

Motor vehicle taxpayer compliance remains a significant challenge for regional governments in Indonesia, including Mojokerto City. This study examines motor vehicle taxpayer compliance determinants, focusing on taxpayer awareness, tax service quality, and tax sanctions. Data were collected from 109 respondents using a convenience sampling method and analyzed with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach via SmartPLS 4.0. The results reveal that taxpayer awareness and tax sanctions significantly and positively influence taxpayer compliance, while tax service quality does not show a significant effect. These findings highlight the crucial role of internal taxpayer awareness and enforcing sanctions for service quality improvements. Practical implications suggest that local governments should prioritize massive tax education campaigns and strengthen the enforcement of tax regulations to enhance taxpayer compliance.

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Published

2025-05-20

How to Cite

Oktarina, D., & Maulidya, A. A. (2025). The Determinants of Motor Vehicle Tax Compliance . Jurnal Akuntansi AKUNESA, 13(3), 336–347. Retrieved from https://journal.unesa.ac.id/index.php/akunesa/article/view/40554

Issue

Vol. 13 No. 3 (2025): AKUNESA (Mei 2025) - In Progress

Section

Artikel
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