RT Journal Article
A1 Ahyar Ahyar
A1 Filiana Filiana
A1 Asrah  Mulyati
T1 Determinants of motor vehicle taxpayer compliance in the Province of Yogyakarta Special Region
JF Priviet Social Sciences Journal
YR 2026
VO 6
IS 1
SP 772-783
DO 10.55942/pssj.v6i1.1283
AB Motor vehicle tax is one of the main sources of revenue for local governments in Indonesia, including the Special Region of Yogyakarta (DIY) province. This study aims to examine the influence of variables, such as attitude, subjective norm, behavioral control, taxpayer awareness, religiosity, service, and tax sanctions, on motor vehicle taxpayers’ compliance in the DIY province. The study employs a quantitative approach and utilizes partial least squares (PLS) analysis with the assistance of the SmartPLS 3 application. The sample size for this study comprised 150 motor vehicle taxpayers in the DIY province. The research findings indicate that attitude, behavioral control, taxpayer awareness, service, and sanctions variables have an impact on taxpayer compliance. Meanwhile, subjective norm and religiosity variables do not influence compliance with motor vehicle taxpayers in the DIY province.
K1 compliance, religiosity, sanctions, service, TPB
LK https://www.journal.privietlab.org/index.php/PSSJ/article/view/1283
ER