The Influence of Occupation Type, Income, and Tax Knowledge on Motor Vehicle Taxpayer Compliance in Paying Motor Vehicle Tax (MVT) at Samsat Semarang III
Year: 2026
Type: article
Study design: Observational Study
Abstract: This study aims to: (1) analyze the effect of occupation type on taxpayer compliance in paying Motor Vehicle Tax (MVT); (2) analyze the effect of income on taxpayer compliance in paying MVT; (3) analyze the effect of tax knowledge on taxpayer compliance in paying MVT; and (4) analyze the simultaneous effect of occupation type, income, and tax knowledge on taxpayer compliance in paying MVT. The population in this study consisted of all motor vehicle taxpayers registered at Samsat Semarang III. The sample comprised 150 respondents selected using the accidental sampling technique. This study employed a quantitative approach with multiple linear regression analysis. The results indicate that: (1) occupation type does not have a significant effect on taxpayer compliance; (2) income does not have a significant effect on taxpayer compliance; (3) tax knowledge has a positive and significant effect on taxpayer compliance; and (4) occupation type, income, and tax knowledge simultaneously have a significant effect on taxpayer compliance in paying Motor Vehicle Tax.
Authors: Mardani, Nadiyah Farhah, Kasidi, Kasidi
Institution: Institut Teknologi dan Bisnis Semarang
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7218387158