<![CDATA[Abstract This study aims to analyze the effects of the tax collection system, digitalization of tax services, and service quality on motor vehicle taxpayer compliance in Padangsidimpuan City. Motor Vehicle Tax is an important source of Local Own-Source Revenue; however, taxpayer compliance remains a challenge. This study employs a quantitative approach with an explanatory research design. The sample consisted of 100 respondents selected using purposive sampling. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that the tax collection system has a positive and significant effect on taxpayer compliance (β = 0.153; p = 0.047). Digitalization of tax services also has a positive and significant effect (β = 0.488; p < 0.001) and represents the strongest relationship in the model. Service quality likewise has a positive and significant effect (β = 0.380; p < 0.001). Together, the three variables explain 72.4% of the variance in taxpayer compliance. These findings emphasize the importance of continuously strengthening tax administration and digital services. Keywords: Tax Collection System; Tax Service Digitalization; Service Quality; Taxpayer Compliance]]>
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