The Influence of Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on Motor Vehicle Taxpayer Compliance

Regional development that runs smoothly requires adequate regional income, particularly from motor vehicle taxes, which have significant potential in supporting regional development. This study aims to test and provide empirical evidence regarding the influence of taxpayer awareness, tax knowledge, and tax sanctions on taxpayer compliance in paying motor vehicle taxes. The population of this study consists of vehicle taxpayers in the city of Banjarmasin. The sample for this study is 100 respondents, obtained using accidental sampling techniques. Data were collected using a questionnaire as the research instrument. The analytical technique used in this study is Partial Least Squares (PLS). The results of this study show that there is an influence between taxpayer awareness and tax knowledge on taxpayer compliance. However, other findings indicate that tax sanctions do not have an impact on taxpayer compliance. Through the results of this study, it is hoped that it can serve as a reference and recommendation for the government, especially SAMSAT Banjarmasin, regarding strategic steps that need to be taken in efforts to increase public awareness of the importance of paying motor vehicle taxes and the tax knowledge possessed by taxpayers. Some of the steps that can be taken include conducting socialization about taxation, which will ultimately increase taxpayer awareness and knowledge.