Exploring the Impact of Awareness, Tax Amnesty, and Socialization Efforts on Motor Vehicle Tax Compliance

Abstract

As governmental needs for funds increase alongside
developmental demands, there is a concerning lag in taxpayer
compliance, especially noted in the context of rising vehicle
registrations. This study aims to examine the impact of
awareness, tax amnesty, and tax socialization on motor vehicle
taxpayer compliance at the Badung SAMSAT Office. The sample
comprised 100 registered motor vehicle taxpayers from the
Badung Regency SAMSAT Office in 2022. Results indicate that
tax socialization, tax amnesty, and taxpayer awareness
significantly enhance compliance with motor vehicle tax
obligations at the Badung SAMSAT Office. This research
contributes to the literature by providing empirical insights into
how awareness, tax relief, and tax socialization influence motor
vehicle taxpayer compliance at the specified location.