<![CDATA[This study aims to analyze the effect of the motor vehicle tax whitening program, tax sanctions, and tax socialization on the compliance of motor vehicle taxpayers at the Mempawah Regency SAMSAT Office. The study uses a quantitative approach with causal associative methods. Primary data was obtained through the distribution of questionnaires to 100 motor vehicle taxpayers selected using purposive sampling techniques. Data analysis was carried out with the help of the EViews 14 application through instrument tests, classical assumption tests, multiple linear regression analysis, hypothesis tests. The results of the study show that partially the motor vehicle tax whitening program does not have a significant effect on taxpayer compliance. Tax socialization also does not have a significant effect on taxpayer compliance. On the other hand, tax sanctions have a significant effect on the compliance of motor vehicle taxpayers. Simultaneously, the motor vehicle tax whitening program, tax sanctions, and tax socialization have a significant effect on the compliance of motor vehicle taxpayers. The results of this study are expected to be considered for local governments in formulating more effective strategies to increase the compliance of motor vehicle taxpayers in Mempawah Regency.]]>
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