DOI: https://doi.org/10.14710/taaij.2025.29315

The Effect of Tax Amnesty, Service Quality, And Taxpayer Awareness On Motor Vehicle Tax Compliance

*Nada Ilvian Andriyanti  -  Tax Accounting, Indonesia
Received: 4 Sep 2025; Revised: 2 Nov 2025; Accepted: 12 Nov 2025; Published: 12 Nov 2025.
Open Access Copyright (c) 2025 Tax Accounting Applied Journal
Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Citation Format:
Abstract
This study aims to analyze the influence of the tax amolishment program, the quality of tax services, and taxpayer awareness on motor vehicle tax compliance in Boyolali Regency. The data collection method used a questionnaire. The sampling technique used purposive sampling. The sample size used was 101 respondents. The results showed that the tax amolishment program partially had no effect on taxpayer compliance. Meanwhile, service quality and taxpayer awareness partially had a positive effect on taxpayer compliance in paying motor vehicle tax.
Fulltext View|Download

Article Metrics:

Article Info
Section: Articles
Language : EN
Recent articles
The Effect of Internal Control on Tax Avoidance With Family Ownership and Environmental Uncertainty as Moderating Variables The Effect of Audit Method Preference, Attitude Towards Technology, and Organizational Support on Auditor Performance The Influence of Income, Value Added Tax Increase, and Cigarette Excise Tax Increase on Conventional Cigarette Consumption More recent articles
  1. Agassy, A., & Tanno, A. (2024). Kepatuhan Wajib Pajak Berdasarkan Theory of Planned Behavior Pada Wajib Pajak Orang Pribadi Kota Padang. E-Jurnal Akuntansi, 34(4), 846. https://doi.org/10.24843/eja.2024.v34.i04.p01
  2. Anugrah, M. S. S., & Fitriandi, P. (2022). Analisis Kepatuhan Pajak Berdasarkan Theory of Planned Behavior. Info Artha, 6(1), 1–12. https://doi.org/10.31092/jia.v6i1.1388
  3. Budiarto, D. D. S. (2024). Metodologi Penelitian: Panduan Menulis Artikel. Selat Media. https://books.google.co.id/books?id=esD6EAAAQBAJ
  4. Fitrianti, S., Musyaffi, A. M., & Nindito, M. (2023). Pengaruh Pemutihan Pajak Kendaraan Bermotor, Sosialisasi Pajak, dan Kualitas Pelayanan Pajak Terhadap Keptuhan Wajib Pajak Kendaraan Bermotor Di Jakarta Timur. Jurnal Revenue, 4(1), 52–64
  5. Hormati, C., Kewo, C., & Wuryaningrat, N. F. (2021). Pengaruh Kesadaran Wajib Pajak dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT Kota Tomohon. Jurnal Akuntansi Manado (JAIM), 2(1), 98–104. https://doi.org/10.53682/jaim.v2i1.532
  6. Karimah, S., & Faisol, M. (2023). Insentif Pemutihan Denda Pajak dan Pembebasan Bea Balik Nama Kendaraan Bermo-tor: Meringankan atau Memanjakan? InFestasi, 19(1), 61–73. https://doi.org/10.21107/infestasi.v19i1.19801
  7. Milleani, A., & Maryono. (2022). Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak dan SAMSAT Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Kendal. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 89–98. https://doi.org/10.51903/kompak.v15i1.611
  8. Nelawati, N., & Utami, C. K. (2023). Implikasi Theory of Planned Behavior Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 12(2), 276. https://doi.org/10.35906/equili.v12i2.1606
  9. Safina Fatmawati, S. W. A. (2022). Pengaruh Kesadaran Pajak, Kualitas Pelayanan Fiskus, Tingkat Pemahaman Pajak, Tingkat Pendapatan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaran Bermotor. Jurnal Ekonomi Dan Bisnis, 11(1), 883–89909
  10. Saputra Et. al, E. al. (2022). Mekanisme Pemungutan Serta Perlakuan Akuntansi Atas Pajak Kendaraan Bermotor Di Unit Pelaksana Teknis Pengelolaan Pendapatan Daerah Provinsi Jawa Timur Surabaya Utara. Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 3(1), 56–67. https://repository.unair.ac.id/88056/
  11. Sardju, A., Akmal, S., & Hidayat, R. Al. (2024). PELAYANAN PERPAJAKAN DALAM PEMBUATAN NOMOR POKOK WAJIB PAJAK ( NPWP ) DI KANTOR PELAYANAN. 3(2), 131–138
  12. Silvia, D. V. (2020). Statistika Deskriptif. Penerbit Andi. https://books.google.co.id/books?id=qOH7DwAAQBAJ
  13. Sipakkar, D. E., Algani, M., Ginting, E. V. B., Metriyani, L. P. D. S., & Utomo, R. B. (2023). Buku Ajar Perpajakan dan Saham. PT. Sonpedia Publishing Indonesia. https://books.google.co.id/books?id=0H_lEAAAQBAJ
  14. Utomo, A. B. (2024). Pengaruh Kualitas Pelayanan Dan Sanksi Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor [Universitas Diponegoro]. In Jurnal Ilmu dan Riset Akuntansi (JIRA). https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/4646
  15. Widajantie, T. D., & Anwar, S. (2023). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Kesadaran Wajib Pajak, Sosialisasi Pajak, Dan Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Pada Kantor Bersama Samsat Surabaya Selatan). Behavioral Accounting Journal, 3(2), 129–143. https://doi.org/10.33005/baj.v3i2.103
  16. Widya Sasana, L. P., Indrawan, I. G. A., & Hermawan, R. (2021). Pengaruh Program Pemutihan Pajak dan Pembebasan Bea Balik Nama Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Inventory: Jurnal Akuntansi, 5(2), 127. https://doi.org/10.25273/inventory.v5i2.10654

Last update:

No citation recorded.

Last update:

No citation recorded.