Pengaruh Pengetahuan Perpajakan, Kepercayaan Publik, dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Kabupaten Jember

Abstract

This research is motivated by the low level of compliance in paying Motor Vehicle Tax (PKB), which has become a problem both nationally and regionally, including in Jember Regency, which has recorded a decrease in the number of tax objects and fluctuations in PKB revenue realization during the 2020-2024 period. This study aims to examine the influence of tax knowledge, public trust, and the quality of fiscal services on compliance with motor vehicle tax payments in Jember Regency, using Tyler's Compliance Theory (1990) as the theoretical foundation. The research uses a quantitative approach with a population of registered motor vehicle taxpayers in Jember Regency. The sampling technique used was simple random sampling with the slovin formula, resulting in 100 respondents. The research data were collected through online questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 27. The research results show that tax knowledge and the quality of tax officer services significantly affect compliance with motor vehicle tax payments, while public trust does not significantly affect compliance with motor vehicle tax payments in Jember Regency. Therefore, improving tax knowledge and the quality of tax officer services can be efforts to enhance motor vehicle taxpayer compliance, while public trust has not yet become a significant determining factor in Jember Regency.

Keywords: Compliance Theory, Tax Knowledge, Public Trust, Quality of Tax Authority Services, Motor Vehicle Tax Compliance