<![CDATA[The purpose of this study is to investigate how E-SAMSAT and tax penalties affect motor vehicle taxpayer compliance. All enrolled students in the Accounting Study Program at Maranatha Christian University make up the study's population. Thirty-one responders were found based on the questionnaire distribution findings. Explanatory research is the methodology employed. Researchers utilize a sample technique called purposeful sampling. SPSS 25 was used to test the data. T-tests, f-tests, validity testing, reliability tests, and traditional (classical) assumption tests are among the data analysis techniques used. The results of the study showed that E-SAMSAT had an effect on motor vehicle taxpayer compliance, while tax penalties had no effect.]]>
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