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All Journal Daya Saing : Jurnal Ilmu Manajemen
Nahla Azzahra
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Decision Sciences, Operations Research & Management Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA JAMBI Nahla Azzahra; Nela Safelia; Muhammad Ridwan
Jurnal Daya Saing Vol. 12 No. 2 (2026): Inovasi Manajemen, Kinerja Organisasi, dan Pembangunan Ekonomi Berkelanjutan d
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2954

Abstract

This study aims to examine the influence of tax knowledge, taxpayer awareness, service quality, and tax sanctions on motor vehicle taxpayer compliance in Jambi City. The research used a quantitative approach with primary data collected through questionnaires distributed to 403 motor vehicle taxpayers at the Joint SAMSAT Office of Jambi City. Data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination with SPSS. The results show that tax knowledge, taxpayer awareness, service quality, and tax sanctions simultaneously affect taxpayer compliance. Partially, all four independent variables also have a significant positive effect on compliance. The adjusted R square value of 0.606 indicates that 60.6% of taxpayer compliance can be explained by the variables in the model, while the remaining 39.4% is explained by other factors outside this study. These findings imply that improving tax literacy, strengthening taxpayer awareness, enhancing service quality, and enforcing consistent sanctions are important strategies for increasing motor vehicle taxpayer compliance in Jambi City
Co-Authors Muhammad Ridwan Nela Safelia