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.

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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.
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