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All Journal Jurnal Analisa Akuntansi dan Perpajakan
Gilang Zulius Trinamjaya
Universitas Lampung
Economics, Econometrics & Finance Social Sciences Other

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PAJAK KENDARAAN : ANTARA KEPATUHAN DAN PEMBANGUNAN Gilang Zulius Trinamjaya; Reza Herlambang; Berry Iddo Wisono
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

This article discusses public awareness of the obligation to pay motor vehicle tax as part of local tax compliance. The purpose of this article is to explain the role of public awareness in encouraging motor vehicle tax compliance through a review of previous studies. The approach used is a literature study of twelve indexed articles published between 2021 and 2025 related to taxpayer awareness, Samsat services, sanctions, socialization, tax whitening programs, and motor vehicle tax compliance. The review shows that public awareness is an important factor in shaping voluntary compliance, but its influence becomes stronger when supported by tax knowledge, service quality, accessible payment systems, and consistent sanction enforcement. Tax whitening programs may reduce arrears, yet they must be accompanied by education to avoid dependence on temporary relief policies. This articleconcludes that strengthening public awareness requires continuous education, accessible services, and proportional rule enforcement.
Co-Authors Berry Iddo Wisono Reza Herlambang