Determinants of Motor Vehicle Taxpayer Compliance: Perceptions of the Tax Amnesty Program, Ease of Motor Vehicle Title Transfer Services (BBNKB), and Service Quality at SAMSAT Sleman
DOI:
https://doi.org/10.38142/jogta.v5i1.2115Keywords:
Perceived Tax Amnesty, Ease of Title-Transfer Services, Service Quality, Taxpayer Compliance, SAMSAT SlemanAbstract
This study investigates the associations between taxpayers' perceptions of the Motor Vehicle Tax (PKB) amnesty program, ease of Motor Vehicle Title-Transfer Fee (BBNKB) services, service quality, and taxpayer compliance at SAMSAT Sleman. A quantitative associative cross-sectional design was applied. Data were collected through a Likert-scale questionnaire completed by 100 purposively selected service users who met the eligibility criteria. Item validity, reliability, model diagnostics, multiple linear regression, partial and simultaneous tests, and the coefficient of determination were employed. The OLS estimates indicate a negative association between perceived PKB tax amnesty and compliance (B = -0.121; p = 0.043). Ease of BBNKB services (B = 0.340; p < 0.001) and service quality (B = 0.252; p = 0.009) show positive associations. Collectively, the predictors explain 46.1% of compliance variance (F = 27.346; p < 0.001). However, heteroskedasticity detected for X2 requires inferential verification using HC3 robust standard errors or bootstrapping. The findings therefore represent sample-level associations rather than causal effects.
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