KONFLIK GEOPOLITIK GLOBAL DAN KENAIKAN HARGA TERHADAP KEPATUHAN PAJAK KENDARAAN BERMOTOR: PERAN KEMAMPUAN MEMBAYAR

Abstract

This study examines the effects of perceived global geopolitical conflict, perceived price increases, and ability to pay on motor vehicle tax compliance. A quantitative survey was conducted among motor vehicle taxpayers in South Sumatra Province selected through purposive sampling. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that perceived global geopolitical conflict increases perceived price pressure and that ability to pay positively affects motor vehicle tax compliance. The direct effects of geopolitical conflict and price increases on ability to pay and tax compliance are not significant. The indirect effects are also not significant. These findings suggest that ability to pay is more appropriately positioned as a direct determinant of compliance rather than as a mediator of perceived economic pressure.

Keywords: Motor Vehicle Tax, Tax Compliance, Geopolitical Conflict, Price Increases, Ability to Pay