Pengaruh Pemutihan Pajak, Pengetahuan Wajib Pajak, dan Kualitas Pelayanan Pajak terhadap Kepatuhan Pajak Kendaraan Bermotor di Kabupaten Sragen

Abstract

Motor vehicle taxpayer compliance is a strategic issue in optimizing regional own-source revenue, including in Sragen Regency, where as of November 2023 approximately 115,390 vehicles had outstanding tax arrears amounting to around IDR 61.63 billion. This study aims to examine the effect of tax amnesty, taxpayer knowledge, and tax service quality on motor vehicle tax compliance in Sragen Regency. An associative quantitative approach was employed with a population of 335,989 registered motor vehicle taxpayers at the Sragen SAMSAT office. The sample size was determined using the Slovin formula with a 10 percent error margin, yielding 100 respondents selected through accidental sampling. Primary data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. Instrument testing confirmed that all items were valid and reliable, while the regression model satisfied the classical assumption tests (normality, multicollinearity, and heteroscedasticity). The F-test indicated that the regression model was fit for use (F = 42.816; sig. = 0.000). The t-test showed that tax amnesty (β = 0.287; sig. = 0.001), taxpayer knowledge (β = 0.351; sig. = 0.000), and tax service quality (β = 0.298; sig. = 0.000) each had a positive and significant effect on motor vehicle tax compliance, with taxpayer knowledge being the most dominant variable. The Adjusted R Square of 0.559 indicates that the three variables explain 55.9 percent of the variation in taxpayer compliance. The study recommends strengthening tax amnesty dissemination, sustained tax education, and improved SAMSAT service quality.