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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) ASSET: Jurnal Manajemen dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
tatmimah, Itat
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Determination of Motorized Vehicle Tax Compliance in Terms of Awareness, PKB-BBNKB Optimization, and Public Service Accountability Khotimah, Khusnul; Muzayyanah; Tatmimah, Itat
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4803

Abstract

This study aims to examine the influence of taxpayer awareness, the PKB-BBNKB revenue-sharing policy (opsen), and public service accountability on motor vehicle taxpayer compliance in the jurisdiction of the Regional Revenue Management of Cirebon Regency I Sumber. The research adopts a quantitative approach using a survey method with a sample of 100 respondents selected through purposive sampling. Data are collected via questionnaires and analyzed using multiple linear regression with the help of SPSS 25.0 software. The results indicate that taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance, suggesting that better understanding and concern about tax obligations increase the likelihood of compliance. The implementation of the PKB-BBNKB opsen policy also shows a positive and significant effect, reflecting that fiscal decentralization through revenue-sharing encourages local governments to improve tax collection systems and services, which in turn boosts taxpayer motivation. Furthermore, Additionally, public service accountability shows no significant impact. This insignificance may be due to the public's perception that public services are administrative and do not directly affect their decisions to comply with tax payments. The simultaneous test (F-test) confirms that the three independent variables collectively have a significant impact on taxpayer compliance.
Co-Authors Abbyan, Maryam Rianisa Aji, Bambang Tetuko Djadjuli, M Djadjuli, Mohamad Djajuli, M Elistiyani, Elistiyani Erie Wardhani, Tri Fasfahi, Fasfahi Firdiana, Ade Fitri, Siti Safarah Nur Amelia Fitriya Sari Indriyani, Rinni khusnul khotimah Mery Sukartini Muzayyanah MUZAYYANAH MUZAYYANAH, MUZAYYANAH Nadhir, Muhammad Nurdilasari, Siti Sari, Fitriya Setyawati, Yanthi Sukartini, Mery Surono Surono Veronica, Liony Wardhani, Tri Erie