Knowledge Sanction Income Influencing Jombang Online Drivers Motorcycle Tax Compliance

Abstract

This study aims to examine the influence of taxpayer knowledge, tax sanctions, and income on
motor vehicle tax compliance among online motorcycle taxi drivers in Jombang Regency. The
study was motivated by the need to improve Motor Vehicle Tax compliance, which plays an
important role in increasing regional revenue. A quantitative approach with a descriptive
associative design was employed. Data were collected through questionnaires distributed to 90
online motorcycle taxi drivers selected from the Jombang Online Driver Community (KOJ).
The collected data were analyzed using SPSS, including validity and reliability tests, classical
assumption tests, multiple linear regression test.
The results indicate that all research instruments are valid and reliable and satisfy the classical
assumptions. The partial test reveals that taxpayer knowledge and tax sanction has a positive
and significant effect on motor vehicle tax compliance. In contrast, income do not have a
significant effect individually. However, the simultaneous test shows that taxpayer knowledge,
tax sanctions, and income jointly have a significant effect on tax compliance. The model
explains 41.9% of the variation in taxpayer compliance, while the remaining 58.1% is
influenced by other factors outside the research model.
For the government, this study is expected to provide valuable insights for the Directorate
General of Taxes in formulating effective policies to enhance taxpayer compliance, particularly
among informal workers such as online motorcycle taxi (ojek online) drivers. In addition, the
findings may serve as a reference for improving tax education programs and strengthening
public awareness campaigns regarding tax obligations.