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All Journal E-Jurnal Akuntansi
I Wayan Yoghi Widhiartha Pratama
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Exploring the Impact of Awareness, Tax Amnesty, and Socialization Efforts on Motor Vehicle Tax Compliance I Wayan Yoghi Widhiartha Pratama; Ni Ketut Rasmini; Ni Luh Supadmi; I Ketut Sujana
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p12

Abstract

As governmental needs for funds increase alongsidedevelopmental demands, there is a concerning lag in taxpayercompliance, especially noted in the context of rising vehicleregistrations. This study aims to examine the impact ofawareness, tax amnesty, and tax socialization on motor vehicletaxpayer compliance at the Badung SAMSAT Office. The samplecomprised 100 registered motor vehicle taxpayers from theBadung Regency SAMSAT Office in 2022. Results indicate thattax socialization, tax amnesty, and taxpayer awarenesssignificantly enhance compliance with motor vehicle taxobligations at the Badung SAMSAT Office. This researchcontributes to the literature by providing empirical insights intohow awareness, tax relief, and tax socialization influence motorvehicle taxpayer compliance at the specified location.
Co-Authors I Ketut Sujana Ni Ketut Rasmini Ni Luh Supadmi