Abstract

The purpose of this study is to analyse the simultaneous and partial effects of Taxpayer Awareness (X1), Tax Knowledge (X2), Tax Service Quality (X3), Tax Penalties (X4), and Perception of Tax Corruption (X5) on Motor Vehicle Tax Compliance (Y). This research is quantitative explanatory in nature. The sample in this study consisted of motor vehicle taxpayers registered with the Mataram Samsat who had paid motor vehicle tax. The sampling technique used convenience sampling with a total of 100 respondents. Data collection was conducted using questionnaires administered directly to respondents. The results of the study indicate that simultaneously, all five independent variables have a significant effect on motor vehicle taxpayer compliance. Partially, the variables of Tax Knowledge (X2) and Tax Sanctions (X4) have a significant positive effect, while the Perception of Tax Corruption (X5) has a significant negative effect on compliance. The variables of Taxpayer Awareness (X1) and Tax Service Quality (X3) did not have a significant effect on motor vehicle tax compliance.

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