Analysis Of Motor Vehicle Taxpayer Compliance In Bandar Lampung City

Authors

  • Ahmad Abu Haikal Development Economics Study Program, Faculty of Economics and Business, University of Lampung
  • Bintang Putra Nandika Development Economics Study Program, Faculty of Economics and Business, University of Lampung
  • Della Aprilia Development Economics Study Program, Faculty of Economics and Business, University of Lampung
  • Farhan Hidayatulloh Development Economics Study Program, Faculty of Economics and Business, University of Lampung
  • Sukril Kamal Development Economics Study Program, Faculty of Economics and Business, University of Lampung
  • Syavira Aulia Kurniawan Development Economics Study Program, Faculty of Economics and Business, University of Lampung
  • Wildan Raihan Development Economics Study Program, Faculty of Economics and Business, University of Lampung

Keywords:

Taxpayer Compliance, Motor Vehicle Tax, Tax Administration, Tax Sanctions, Multiple Linear Regression

Abstract

This study aims to analyze the factors that affect the compliance of motor vehicle taxpayers in Bandar Lampung City. The independent variables used include tax administration in the form of voice and accountability (X1), a transparent tax system (X2), government effectiveness (X3), and tax sanctions (X4), with taxpayer compliance as a dependent variable (Y). The research was conducted directly through field surveys and interviews with 100 respondents at the Bandar Lampung City SAMSAT Office. The analysis method used was multiple linear regression (Ordinary Least Squares / OLS) with a significance level (alpha) of 10 percent. The results showed that the variables of tax administration (X1) and a transparent tax system (X2) had a significant and positive effect on taxpayer compliance, while government effectiveness (X3) had a positive effect but only significantly on the alpha 10 percent. The tax sanctions (X4) did not have a significant effect on taxpayer compliance in this study. Simultaneously, all independent variables had a significant effect on taxpayer compliance with an R-squared value of 60.57 percent. The classical assumption test shows that the regression model has met the assumption of normality, There Are No Problems Of Multicollinearity, Heteroscedasticity, Or Autocorrelation.

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Published

2026-06-17

How to Cite

Haikal, A. A., Nandika, B. P. ., Aprilia, D. ., Hidayatulloh, F. ., Kamal, S. ., Kurniawan, S. A. ., & Raihan, W. . (2026). Analysis Of Motor Vehicle Taxpayer Compliance In Bandar Lampung City. DAS CONFERENCE INTERNATIONAL SERIES, 4, 139–146. Retrieved from https://journal.das-institute.com/index.php/proceeding/article/view/1413

Issue

Vol. 4 (2026): Proceeding International Conference on Global Economic Dynamics

Section

Articles Proceeding

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Copyright (c) 2026 Ahmad Abu Haikal, Bintang Putra Nandika, Della Aprilia, Farhan Hidayatulloh, Sukril Kamal, Syavira Aulia Kurniawan, Wildan Raihan

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