Pengaruh Kesadaran Wajib Pajak, Opsen PKB BBNKB, dan Akuntabilitas Pelayanan Publik terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Kasus UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kabupaten Majalengka

Yuyun Nurul Hasanah (Universitas Muhammadiyah Cirebon)
Taufik Aziz (Universitas Muhammadiyah Cirebon)
Fitriya Sari (Universitas Muhammadiyah Cirebon)

Kajian Ekonomi dan Akuntansi Terapan
Vol. 3 No. 3 (2026): September: Kajian Ekonomi dan Akuntansi Terapan (KEAT)

This study aims to analyze the influence of Taxpayer Awareness, Motor Vehicle Tax and Motor Vehicle Title Transfer Fee Option (Opsen PKB-BBNKB), and Public Service Accountability on Motor Vehicle Taxpayer Compliance within the working area of the Regional Revenue Management Center (P3DW) of Majalengka Regency. This study employed a quantitative approach using a survey method. The sample consisted of 100 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using SPSS version 25.0. The results indicate that Taxpayer Awareness has a positive and significant effect on Motor Vehicle Taxpayer Compliance. The Opsen PKB-BBNKB also has a positive and significant effect on Motor Vehicle Taxpayer Compliance, indicating that its implementation as part of fiscal decentralization can support regional revenue and encourage taxpayer compliance. Meanwhile, Public Service Accountability has no significant effect on Motor Vehicle Taxpayer Compliance. Simultaneously, Taxpayer Awareness, Opsen PKB-BBNKB, and Public Service Accountability have a significant effect on Motor Vehicle Taxpayer Compliance.