The Influence of Tax Amnesty Programs, Taxpayer Awareness, and Taxpayer Income Levels on Motor Vehicle Taxpayer Compliance in Bekasi City

Abstract

This study aims to examine the influence of tax amnesty programs, taxpayer awareness, and taxpayers’ income levels on motor vehicle taxpayer compliance in Bekasi City. A quantitative approach was employed by distributing questionnaires to 115 respondents selected through purposive sampling from the population of motor vehicle taxpayers registered at the Joint SAMSAT Office of Bekasi City. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that tax amnesty programs have a positive and significant effect on taxpayer compliance (T-Statistics = 2.373; p = 0.018), taxpayer awareness has a positive and significant effect on taxpayer compliance (T-Statistics = 3.904; p = 0.000), and taxpayers’ income levels have a positive and significant effect on taxpayer compliance (T-Statistics = 3.234; p = 0.001). Simultaneously, these three variables explain 50.5% of the variation in motor vehicle taxpayer compliance. These findings suggest that strengthening tax amnesty programs and enhancing taxpayer awareness, and economic capacity into consideration, are strategic measures to improve motor vehicle tax compliance in Bekasi City.