The Influence of Public Awareness, Tax Sanctions, and Service Quality on Taxpayer Compliance in Paying Motor Vehicle Taxes at Samsat Lubuk Pakam

Agi Andrian

doi:10.64276/ams.v1i3.86

Authors

Agi Andrian Politeknik Unggul LP3M

DOI:

https://doi.org/10.64276/ams.v1i3.86

Keywords:

Tax Accounting Understanding, Tax Payment Discipline, Information Transparency, Taxpayer Compliance, Motor Vehicle Tax, SAMSAT Lubuk Pakam

Abstract

This study aims to analyze the influence of Tax Accounting Understanding, Tax Payment Discipline, and Information Transparency on Motor Vehicle Taxpayer Compliance at SAMSAT Lubuk Pakam. Motor vehicle tax is one of the main sources of Regional Original Revenue (PAD); therefore, taxpayer compliance is an important factor in optimizing regional revenue collection. This research employed a quantitative method with a descriptive approach. Primary data were obtained through the distribution of questionnaires to 100 motor vehicle taxpayers at SAMSAT Lubuk Pakam, while secondary data were collected from documents and reports of related institutions. Data analysis was conducted using validity tests, reliability tests, and multiple linear regression analysis with SPSS version 26. The results of the study indicate that partially, the variables of Tax Accounting Understanding, Tax Payment Discipline, and Information Transparency do not have a significant effect on Motor Vehicle Taxpayer Compliance. The coefficient of determination (R²) value of 0.523 indicates that the three independent variables are only able to explain approximately 52.3% of the variation in taxpayer compliance, while the remaining percentage is influenced by other factors outside the research model. Nevertheless, these findings emphasize the importance of improving tax education, administrative discipline, and information transparency in efforts to enhance regional tax compliance levels

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