ANALYSIS OF MOTOR VEHICLE TAXPAYER COMPLIANCE IN SOUTHWEST PAPUA USING THE THEORY OF PLANNED BEHAVIOR (TPB) APPROACH

Abstract

This study analyzes motor vehicle taxpayer compliance in Southwest Papua Province using the Theory of Planned Behavior (TPB), which consists of attitude, subjective norms, and perceived behavioral control (PBC). A qualitative approach was applied to explore taxpayers’ experiences across three regions representing different characteristics: Sorong City (urban), Aimas (semi-urban), and South Sorong (rural). Data were collected through in-depth interviews, observations, and documentation. The findings show that taxpayers’ attitudes are shaped by service experience and perceived benefits of paying vehicle tax. Subjective norms strongly influence compliance, particularly in rural communities with strong communal culture. PBC emerged as the most dominant factor, influenced by geographical access, transportation costs, and the availability of services such as Drive Thru SAMSAT. The study concludes that taxpayer compliance is not determined solely by service quality but also by sociocultural and structural barriers. Recommendations include expanding Drive Thru services, improving information dissemination, and engaging community leaders in tax awareness campaigns.