Taxpayer Knowledge, Service Quality, and Awareness as Key Factors Influencing Motor Vehicle Tax Compliance in Pandeglang Regency

Abstract

This study aims to examine the influence of taxpayer knowledge, service quality, and taxpayer awareness on motor vehicle tax compliance in Pandeglang Regency. Utilizing a quantitative approach with a survey method, the study engaged 100 respondents selected through incidental sampling. Data analysis employed multiple linear regression, revealing that all three independent variables significantly and positively impact motor vehicle tax compliance. The findings suggest that enhancing taxpayer knowledge, improving service quality, and fostering taxpayer awareness are essential factors in promoting compliance with motor vehicle tax obligations in Pandeglang Regency.