Improving Regional Revenue Through Taxpayer Compliance: An Economic Study on Service Quality, Knowledge, and Sanctions in Buleleng

Sanjaya, Pattama Putta Laksmi
Suarmanayasa, I Nengah
Telagawathi, Ni Luh Wayan Sayang

International Journal of Economics Development Research (IJEDR)
Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)

This study aims to analyze the influence of service quality, tax knowledge, and tax sanctions on motor vehicle taxpayer compliance in Buleleng Regency. A quantitative approach was applied using a survey method, in which data were collected through questionnaires from 100 respondents selected by simple random sampling from a total population of 269,486 taxpayers. The data were analyzed using multiple linear regression. The findings indicate that service quality, knowledge, and tax sanctions simultaneously have a significant effect on taxpayer compliance. Individually, each variable also exerts a positive and significant influence on compliance. These results suggest that improving taxpayer compliance—as a strategy to enhance regional revenue—requires attention to service delivery, tax education, and the enforcement of effective sanctions.