FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI JAKARTA PUSAT

Abstract

The research aims to empirically establish the influence of taxpayer awareness, service quality, tax socialization, compliance costs, e-SAMSAT implementation, and moral obligation on the compliance of motor vehicle taxpayers. The study focuses on individual taxpayers with registered motor vehicles at SAMSAT Central Jakarta. Sample selection utilized the convenience sampling method, with a total of 228 respondents and 129 sampled respondents. The research employed the method of multiple regression analysis. The findings indicate that taxpayer awareness, e-SAMSAT implementation, and moral obligation significantly impact the compliance of motor vehicle taxpayers. However, service quality, tax socialization, and compliance costs do not affect the compliance of motor vehicle taxpayers. Taxpayer awareness can be enhanced through educational campaigns. Increased e-SAMSAT implementation can reduce administrative costs and improve efficiency, making the tax obligation fulfillment process more accessible. Higher moral obligation fosters taxpayer engagement and contribution to financing public services and infrastructure provided by the government.