Analysis Of Motor Vehicle Taxpayer Compliance In Metro City
Keywords:
Taxpayer Compliance, Motor Vehicle Tax, Voice And Accountability, Transparent Tax System, Government EffectivenessAbstract
Motor vehicle tax (Pajak Kendaraan Bermotor/PKB) compliance remains a persistent challenge in Indonesia’s regional fiscal governance, as PKB serves as one of the primary pillars of regional own-source revenue (Pendapatan Asli Daerah/PAD). This study examines the determinants of motor vehicle taxpayer compliance in Metro City, Lampung Province, drawing on primary data gathered through structured questionnaires administered to 103 taxpayers at the Metro City SAMSAT Office. Using Ordinary Least Squares (OLS) regression, the study tests four independent variables: voice and accountability (X1), transparent tax system (X2), government effectiveness (X3), and tax penalties (X4). The model accounts for 63.36% of the variation in taxpayer compliance (R² = 0.6336). The F-test confirms that all four variables jointly exert a significant influence on compliance (F-statistic = 42.37, Prob = 0.0000). At the individual level, voice and accountability (coefficient = 1.364, Prob = 0.0000) and transparent tax system (coefficient = 0.420, Prob = 0.0962) each yield a positive and statistically significant effect. Government effectiveness produces a negative and insignificant result (coefficient = -0.442, Prob = 0.1060), while tax penalties show no meaningful effect on compliance behavior (coefficient = -0.081, Prob = 0.6423). The evidence points to the necessity of building public confidence in government accountability and streamlining tax administration procedures as concrete pathways toward higher voluntary compliance rates.
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Copyright (c) 2026 Laura Shinta Safitri, Gesica Dwi Anastasya, Sativa Yunaza, Amelia Putri Faizal, Shayla Dzakia Alkhallisna, Ilham Arvindo, Melan Amanda Pratasya
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