<![CDATA[This study aims to analyze the effect of tax socialization, tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance among Generation Z in Surakarta City. The research employed a quantitative method with an associative approach. Data were collected through questionnaires distributed to 100 respondents, with the sample size determined using Slovin’s formula. The collected data were analyzed using SPSS through several statistical tests to examine the relationships and effects among the research variables. The results indicate that tax socialization has a significant effect on motor vehicle taxpayer compliance, showing that better dissemination of tax-related information can improve taxpayer understanding and compliance. Tax sanctions also have a significant effect on taxpayer compliance, suggesting that stricter and more consistent enforcement of sanctions may encourage taxpayers to fulfill their tax obligations. In contrast, taxpayer awareness does not have a significant effect on motor vehicle taxpayer compliance. This finding indicates that awareness alone is insufficient to encourage taxpayers to comply with their obligations without the support of other influencing factors. Overall, tax socialization and tax sanctions play important roles in improving motor vehicle taxpayer compliance among Generation Z in Surakarta City.]]>
Copyrights © 2026
