<![CDATA[This study aims to examine the influence of taxpayer awareness, service quality, and income level on two-wheeled motor vehicle tax compliance. This study employed a quantitative method using primary data collected through questionnaires. The population comprised all two-wheeled motor vehicle taxpayers registered at the Balaraja SAMSAT Office, Tangerang Regency. The sampling technique used purposive sampling, resulting in a sample of 100 respondents who met the research criteria. Data were analyzed using SPSS version 27 through descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination analysis. The results show that taxpayer awareness, service quality, and income level simultaneously influence two-wheeled motor vehicle tax compliance. Partially, taxpayer awareness has no effect on two-wheeled motor vehicle tax compliance, service quality has no effect on two-wheeled motor vehicle tax compliance, while income level has a significant effect on two-wheeled motor vehicle tax compliance. These findings imply that increasing tax compliance requires a comprehensive approach that considers awareness, service, and the economic capacity of taxpayers together.]]>
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