Factors Affecting Motor Vehicle Tax Compliance in Karangasem Regency

Abstract

This study aims to examine the effects of taxpayer awareness, tax service quality, SAMSAT service effectiveness, and taxpayers’ financial condition on motor vehicle tax compliance. Motor Vehicle Tax is an important source of regional revenue in Karangasem Regency; however, recent reports indicate a decline in tax payments, reflecting compliance issues among taxpayers. This research was conducted at the Joint SAMSAT Office of Karangasem Regency, Bali. The sample consisted of 100 motor vehicle taxpayers selected using the Slovin formula. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, and t-tests. The results show that taxpayer awareness, tax service quality, SAMSAT service effectiveness, and taxpayers’ financial condition have positive and significant effects on motor vehicle tax compliance. These findings imply that improving taxpayer awareness, service quality, service effectiveness, and taxpayer financial capacity can enhance motor vehicle tax compliance.