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All Journal IPTEK Journal of Proceedings Series Dia: Jurnal Administrasi Publik Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Jurnal Administrasi Publik : Public Administration Journal Jurnal Public Policy Publica: Jurnal Pemikiran Administrasi Negara Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik
Inayati Inayati
Universitas Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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THE INFLUENCE OF TAX KNOWLEDGE AND TAX FAIRNESS ON VOLUNTARY TAX COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN DKI JAKARTA Nurul Widyastari; Inayati Inayati
DIA: Jurnal Administrasi Publik Vol. 24 No. 1 (2026): PUBLIC ADMINISTRATION
Publisher : Program Studi Doktor Ilmu Administrasi, FISIP, Universitas 17 Agustus 1945 Surabaya

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Abstract

This study aims to analyze the effect of tax knowledge and perceptions of tax fairness on voluntary tax compliance among motor vehicle taxpayers in DKI Jakarta. The background of this study is based on the phenomenon of an increase in the number of motor vehicles that is not fully accompanied by an increase in compliance with Motor Vehicle Tax (PKB) payments, as reflected in high tax receivables and the dominance of vehicles with passive status. This study uses a quantitative approach with an explanatory survey design. Primary data were collected through the distribution of Likert scale questionnaires to motor vehicle taxpayers selected using purposive sampling techniques. Data analysis was performed using multiple linear regression to test the partial and simultaneous effects between variables. The results of the study are expected to show that tax knowledge and perceptions of tax fairness have a positive and significant effect on voluntary tax compliance. These findings are expected to contribute theoretically to the development of tax compliance literature and provide practical recommendations for local governments in formulating policies that encourage sustainable tax compliance.
Co-Authors Agustina Agustina Devi Siswati Diani Widiastuti Edi Slamet Irianto Haula Rosdiana Muhammad Ilman Iriawan Fitdra Nastiti Tri Sandy Nurul Widyastari Putri Andreana Rizki Nanda Apriani Sunaryo Sunaryo