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All Journal AGRISAINTIFIKA Jurnal Ilmu-ilmu Pertanian BIOEDUKASI Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Widyabastra : Jurnal Ilmiah Pembelajaran Bahasa dan Sastra Indonesia JURNAL PENGABDIAN KEPADA MASYARAKAT AGROMIX Indonesian Values and Character Education Journal JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal Ta'lim of Journal STKIP Aisyiyah Riau Journal of Indonesian Scholars for Social Research Journal of Law, Poliitic and Humanities Progressive of Cognitive and Ability Indonesian journal of teaching and learning JISPE Journal of Islamic Primary Education JIEGC Journal of Islamic Education Guidance and Counselling Jurnal Pengabdian Harapan Ibu (JPHI) Journal for Quality in Public Health Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) Juni-Jurnal Pelita Nusa Health Sciences International Journal Ghaitsa: Islamic Education Journal Zona Kebidanan : Program Studi Kebidanan Universitas Batam Pharmacon: Jurnal Farmasi Indonesia Jurnal Pemikiran dan Pengembangan Pembelajaran Jurnal Istimā, Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberdayaan Masyarakat JPEMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis EDUCAZIONE: Jurnal Multidisiplin NERS Jurnal Keperawatan Indonesian Journal of Islamic Studies E-Jurnal Akuntansi Jurnal Pelita Pendidikan
Maryati
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Journal : E-Jurnal Akuntansi

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The Influence of Tax Knowledge, Taxpayer Awareness, Income Level, and Tax Sanctions on Motor Vehicle Taxpayer Compliance: A Study at the Mesuji District Samsat Office Ramadhani, Novita; Maryati
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p06

Abstract

This study aims to analyse the effect of taxation understanding, taxpayer awareness, income level, and tax penalties on motor vehicle taxpayer compliance. This study uses a quantitative approach with a survey method. The study was conducted on motor vehicle taxpayers at the Mesuji Regency Samsat Office with a sample size of 100 taxpayers selected using convenience sampling. The data were analysed using multiple linear regression. The results found that, partially, tax understanding, taxpayer awareness and income level had a positive and significant effect on motor vehicle taxpayer compliance, while tax penalties did not have a significant effect on motor vehicle taxpayer compliance. This indicates that the better the taxpayer's understanding, the greater their awareness of the importance of taxes, and the higher their income level, the higher the level of compliance among motor vehicle taxpayers. Meanwhile, the existence of sanctions alone is not enough to encourage compliance among motor vehicle taxpayers. These findings imply that providing education, increasing awareness, and improving the economic conditions of taxpayers play an important role in increasing compliance with motor vehicle tax payments.
Co-Authors Abdul Basyid Abdul Kamil, Imam Adisel Ali Murtopo Amalia Haq amin, Rosa Ananda Zuhdi, Nadhila Andi Roy Angelina Anggi Fitrianingsih Anjani, Arum Dwi Ardian Hanapi Artaty, Disyan De Mario As Shidiq, Tarmidzi Ashpandi Ayuni Devia Wani, Nur Cahyati, Lisna carsiwan, carsiwan Dadan Rosana Dais, Exsos Grend Dermawan, Sani Dessy eka Kuliahsari Destia Putri, Aura Devy Lestari Nurul Aulia Didik Setyawarno Dinaryanti, Ratna Sari Dwi Salmarini, Desilestia Dwiyanti, Tety Dzarna , Dzarna Eka Dahliani Eko Widodo Faghfirlie Fauzan Muttaqin, Muhammad Hairiana Kusvitasari, Hairiana Hendri, Alfi Herani Oktavia Hsb, Fitri Husaibatul Khairat indah Indra Bastian Indriamawati, Sugaloh Insani, Nurul Alfiah Irma Ismail, Nur Husna Jelanti, Desi Jimmi Katmini Khalidah Hasibuan, Risna Kuliahsari, Dessy eka Laila Munazad Lenny Rosbi Rimbun Lia Yulianti Luthfi M, Mochtar Machdum Bachtiar Maha Dewi, Aura Pridita Maula Azkia L.A.R Ma’mun, Saepul MUHAMMAD ALI Muhammad Bisyri Muhammad Taufiqurrahman, Muhammad Nadila Maesara Naila P, Zahra Najwa, Shifa Natadiwijaya, Ismail Fikri Neneng Aminah Nida Hidayatul Ummah Nina Ismiyanti Nur Alam Nur Ramdan, Rahmat Nur Zamzam Yuniar Faisal Nuriyati Samatan Nurmadiah Nurul Izmi Oktavani, Ulfa Patimang, Andi Prayoga, Tandang Primada Hari Anugrahini, Cita Putri Clawson Putri Vidiasari Darsono, Putri Vidiasari Rahma Anjani, Mesy Rahmalia, Mutia Rahmawati, Nuraida Raja Hardiansyah Ramadhana, Arga Ramadhani, Novita Resty Sriayu Rahmadayanti Robingah Rohadatul Aisy, Zahra Rohyana, Hadi Sandra, Evita Sarmauli Franshisca Sihombing Siddiq, Rifqi Fajar Sitti Saenab Sofyan Solihin, Dadin Solong, Aras Soni Isnaini Sriwijaya, Reski Rahman St. Samsuduha Suloi, Andi Fitra Susi Susanti Sutira, Andri Syafnur, M Tati Suryati Tri Devalenqy, Rexy Wiantina, Nur Azmi Widowati Pusporini, Widowati Yanti Riyantini Yasamiin, Atikah Arij Yudha Anggit Jiwantoro Yulita, Amelia Yuly Peristiowati Yusrizal Zulkarnain