<![CDATA[Studies on the obligation to pay motor vehicle tax are generally only reviewed within the scope of public law or state administration. In fact, the implementation of this obligation has a strong relationship with the concept of obligations in civil law, referring to the provisions of Article 1233 of the Civil Code. This study was conducted to analyze the legal status of Motor Vehicle Tax as a form of obligation between Taxpayers and the Regional Government, and to evaluate field factors that influence the level of compliance at the UPT Revenue SAMSAT Wajo Region. An empirical legal approach was applied to combine regulatory analysis with sociological facts in society. Primary data collection was carried out through in-depth interviews, supported by legislative instruments as secondary data, to be analyzed qualitatively. The results of the investigation prove that tax obligations are a form of legal obligations that arise purely due to statutory orders. The Regional Government is in the position of creditor holding the right to collect, while the community has the status of debtor carrying the obligation. Negligence in fulfilling this obligation triggers the imposition of administrative fines, the function of which is in line with the concept of compensation for default. In practice, public compliance is strongly supported by the quality of bureaucratic services, but is simultaneously hampered by low legal understanding, agrarian economic instability, and administrative problems resulting from the high number of vehicle sales without title transfers.]]>
