<![CDATA[This study was conducted to address the persistent issue of low tax compliance regarding Vehicle Tax (PKB) payments in Tana Toraja Regency, which has hindered the optimization of Local Own-Source Revenue (PAD) despite the annual growth in the number of registered vehicles. Employing a quantitative causal research design, this study aimed to empirically examine the influence of tax knowledge, taxpayer awareness, public service accountability, and the application of tax sanctions on compliance levels. Data were collected from 100 respondents registered at the Tana Toraja SAMSAT office using simple random sampling and subsequently analyzed through multiple linear regression using SPSS version 26. The empirical findings demonstrate that all independent variables tax knowledge (β= 0.246), awareness (β = 0.248), service accountability (β= 0.283), and tax sanctions (β = 0.258), exert a positive and statistically significant partial effect on taxpayer compliance. Furthermore, the simultaneous testing confirmed that these four factors have a robust collective impact, yielding an F-statistic of 243.894 with a significance level of 0.000. These results are underscored by a coefficient of determination (R2) of 0.911, suggesting that 91.1% of the variance in vehicle tax compliance is explained by the variables included in this model, while the remaining 8.9% is attributed to external factors not covered in this study.]]>
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