<![CDATA[Motor Vehicle Tax (PKB) is a strategic source of local own-source revenue, yet the revenue realization at UPT Bapenda Serpong dropped sharply to only 80% of its target in 2025, coinciding with rising violation rates among registered vehicles. This study aims to examine the effect of tax sanctions, taxpayer awareness, and tax socialization on motor vehicle taxpayer compliance, both partially and simultaneously, using Theory of Compliance as the grand theory. A quantitative approach was applied to 103 respondents registered at Samsat Serpong, selected through purposive sampling based on the Slovin formula, with data collected via a Likert-scale questionnaire and analyzed using multiple linear regression in SPSS 27. The results show that tax sanctions and taxpayer awareness each have a positive and significant effect on compliance, while tax socialization has no significant partial effect. Simultaneously, the three variables significantly affect compliance, explaining 83.3% of its variance (Adjusted R²). These findings suggest that strict enforcement of sanctions and strengthening taxpayer awareness are more effective strategies than socialization alone in improving motor vehicle taxpayer compliance.]]>
Copyrights © 2026
