THE APPLICATION OF TAX SANCTIONS ON AWARENESS AND COMPLIANCE OF MOTOR VEHICLE TAXPAYERS AT THE MAJENE DISTRICT SAMSAT OFFICE

Muhammad Mukhram
Wulan Ayuandiani

Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue

This study examines the impact of tax sanctions on the awareness and compliance of motor vehicle taxpayers at the Majene Regency Samsat Office. Utilizing a mixed-methods approach, the research collected quantitative data from 120 respondents through questionnaires and qualitative data through observations and interviews with Samsat employees. The results indicate that while taxpayers perceive tax sanctions positively, their influence on increasing awareness and compliance remains limited. Quantitative findings show compliance rates have stagnated below 50% from 2019 to 2022, with many taxpayers citing forgetfulness, financial constraints, or indifference, particularly among upper-class individuals, as reasons for non-compliance. Qualitative insights further reveal that sanctions, typically administrative fines, are insufficient to create a deterrent effect. Employees act as facilitators, yet enforcement lacks the rigor to alter taxpayer behavior substantially. The study’s factor analysis supports the validity and reliability of the instruments used, and results suggest the need for complementary strategies, such as reward mechanisms for timely taxpayers and more tangible penalties (e.g., temporary withholding of vehicle documents). The research highlights the necessity of tailoring enforcement mechanisms to diverse taxpayer characteristics to promote voluntary tax compliance and improve local revenue outcomes effectively.