Determinants of Motorcycle Taxpayer Compliance: Evidence from a Border Region in Eastern Indonesia

https://doi.org/10.35912/jgas.v6i1.3521
Published: Jan 7, 2026

Abstract:

Purpose: This study aims to examine the effects of the tax amnesty program, income, moral obligation, and access to tax services on motorcycle taxpayer compliance in Timor Tengah Utara (TTU) Regency, a border region with relatively low tax compliance.

Research Methodology: A quantitative approach was employed using a survey method. The study involved 100 respondents selected through the Slovin formula. Primary data were collected via structured questionnaires and analyzed using multiple linear regression.

Results: The findings show that, simultaneously, the four variables significantly influence taxpayer compliance. Partially, the tax amnesty program, income, and moral obligation have a positive and significant effect, while tax access has a negative and significant effect on compliance.

Conclusions: Taxpayer compliance in TTU Regency is influenced not only by economic capacity but also by moral awareness and accessibility to tax services. Policies that optimize tax amnesty programs, expand digital-based tax services, and strengthen moral and social education grounded in local culture can enhance voluntary tax compliance.

Limitations: The study is limited to motorcycle taxpayers in TTU Regency and uses cross-sectional survey data, which may not capture changes in behavior over time.

Contribution: This study contributes to the understanding of tax compliance behavior in border regions, offering practical insights for local governments and policymakers to improve regional revenue collection through culturally sensitive and accessible tax policies.

Keywords:
1. Income
2. Moral Obligation
3. Tax Access
4. Tax Amnesty Program
5. Taxpayer Compliance
Authors:
1 . Margareta Diana Pangastuti
University of Timor, Kefamenanu, Indonesia
2 . Yuliati Sengkoen
University of Timor, Kefamenanu, Indonesia
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How to Cite
Pangastuti, M. D., & Sengkoen, Y. . (2026). Determinants of Motorcycle Taxpayer Compliance: Evidence from a Border Region in Eastern Indonesia. Journal of Governance and Accountability Studies, 6(1), 71–89. https://doi.org/10.35912/jgas.v6i1.3521
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Vol. 6 No. 1 (2026): January
Articles
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  2. Arham, A., & Firmansyah, A. (2021). The role of behavioral theory in the research of msmes tax compliance in Indonesia. Riset: Jurnal Aplikasi Ekonomi Akuntansi Dan Bisnis, 3(1), 417-432. doi:https://doi.org/10.37641/riset.v3i1.71
  3. Baldwin, R., & Black, J. (2008). Really responsive regulation. The modern law review, 71(1), 59-94. doi:https://doi.org/10.1111/j.1468-2230.2008.00681.x
  4. Barus, L. B. (2022). On tax obligatory and taxpayer and its implications. Journal of Tax Law and Policy, 1(1), 1-10. doi:https://doi.org/10.56282/jtlp.v1i1.59
  5. Bosnjak, M., Ajzen, I., & Schmidt, P. (2020). The theory of planned behavior: Selected recent advances and applications. Europe's journal of psychology, 16(3), 352-356. doi:https://doi.org/10.5964/ejop.v16i3.3107
  6. Braithwaite, J. (2006). Responsive regulation and developing economies. World Development, 34(5), 884-898. doi:https://doi.org/10.1016/j.worlddev.2005.04.021
  7. Budiman, I. F., & Gumawang, I. R. (2025). Analisis Pengaruh Tingkat Kepatuhan Pajak dan Jumlah Tenaga Kerja Formal terhadap Penerimaan Pajak Penghasilan (PPh) di Indonesia. Jurnal Aplikasi Perpajakan, 6(1), 1-22. doi:https://doi.org/10.29303/jap.v6i1.95
  8. Cheung, K. L., Ten Klooster, P. M., Smit, C., de Vries, H., & Pieterse, M. E. (2017). The impact of non-response bias due to sampling in public health studies: A comparison of voluntary versus mandatory recruitment in a Dutch national survey on adolescent health. BMC public health, 17(1), 276. doi:https://doi.org/10.1186/s12889-017-4189-8
  9. Destiawan, D., Erdiansyah, E., & Sudiyanto, T. (2025). The Influence of Taxpayer Awareness And Drive-Thru System On The Level of Tax Compliance of Motor Vehicle Taxpayers In Palembang. Islamic Banking: Jurnal Pemikiran dan Pengembangan Perbankan Syariah, 11(1), 183-196. doi:https://doi.org/10.36908/isbank.v11i1.1558
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  12. Erlinawati, E., & Muslimah, M. (2021). Test validity and reliability in learning evaluation. Bulletin of Community Engagement, 1(1), 26-31. doi:https://doi.org/10.51278/bce.v1i1.96
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  18. Hati, S. R. H., Fitriasih, R., & Safira, A. (2020). E-textbook piracy behavior: An integration of ethics theory, deterrence theory, and theory of planned behavior. Journal of Information, Communication and Ethics in Society, 18(1), 105-123. doi:https://doi.org/10.1108/JICES-11-2018-0081
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  23. Kurniawan, M., Mahrinasari, M., & Bangsawan, S. (2023). Tax payment compliance behavior of the motor vehicle: The moderating role of tax amnesty and patriotism. Cuadernos de Economía, 46(130), 191-206.
  24. Marlinah, L. (2016). Efektivitas Peranan Tax Amnesti Dalam Upaya Peningkatan Penerimaan Negara dan Ketahanan Ekonomi Indonesia. Jurnal Ekonomi, 18(3), 357-365. doi:https://doi.org/10.37721/je.v18i3.6
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  26. Mori, T., & Uchihira, N. (2019). Balancing the trade-off between accuracy and interpretability in software defect prediction. Empirical Software Engineering, 24(2), 779-825. doi:https://doi.org/10.1007/s10664-018-9638-1
  27. Mukhlis, M., Makhya, S., Yulianto, Y., & Aviv, M. (2025). The challenges of digital governance in the Regions: Study in Central Lampung Regency, Indonesia. Journal of Governance and Accountability Studies, 5(1), 33-46. doi:https://doi.org/10.35912/jgas.v5i1.2448
  28. Nalle, F., & Ismail, M. (2024). Epistemological criticism of the concept of individualism in conventional economies. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 12(1), 67-90. doi:https://doi.org/10.22437/ppd.v12i1.30759
  29. Nalle, F. W., Seran, S., & Klau, A. D. (2025). Gender Dynamics in the Agricultural Sector in the NTT-Timor Leste Border Region. JURNAL ECONOMIA ??????????: Universitas Negeri Yogyakarta, 21(1), 81-105. doi:https://doi.org/10.21831/economia.v21i1.71378
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