Analysis of Taxpayer Compliance in Paying Motor Vehicle Tax

Motor vehicle tax is one of the main sources of provincial own-source revenue, yet arrears remain high. In Bali, the regional revenue agency reported about 214 thousand vehicles in arrears in November 2024 and about 320 thousand active vehicles in arrears in September 2026, even though fine amnesty programmes had been offered repeatedly. This study examines the effect of these four variables on taxpayer compliance in paying motor vehicle tax at Denpasar. A quantitative approach was used with primary data collected through questionnaires from 100 taxpayers. The data were analysed with multiple linear regression after validity, reliability and classical assumption tests. The results show that tax knowledge, tax sanctions and tax socialisation each have a positive and significant effect on taxpayer compliance, whereas the quality of tax officer service has no significant effect. Read through the theory of planned behaviour and attribution theory, the findings suggest that compliance is driven by what taxpayers know, the risk they perceive and the information they receive, not by service at the counter. The revenue agency is advised to prioritise taxpayer education, consistent enforcement and routine socialisation.