Community-Centered Approaches to Tax Compliance: Integrating Public Service Innovation and Social Awareness in Motor Vehicle Taxation

Sut Muliana; Andi Herawati; Muhammad Firmansyah

Authors

Sut Muliana Badan Pendapatan Daerah Provinsi Sulawesi Selatan, Indonesia
Andi Herawati Badan Pendapatan Daerah Provinsi Sulawesi Selatan, Indonesia
Muhammad Firmansyah Badan Pendapatan Daerah Provinsi Sulawesi Selatan, Indonesia

Keywords:

Community Engagement, Motor Vehicle Tax, Public Service Innovation, Social Awareness, Sustainable Development

Abstract

This study investigates how community-centered approaches enhance motor vehicle tax compliance by integrating public service innovation and social awareness within a socio-institutional framework. In many developing regions, compliance remains predominantly enforcement-driven, producing short-term and unsustainable outcomes. This study reconceptualizes tax compliance as a socially embedded process shaped by community engagement, trust, and service experience. A qualitative interpretive approach with an extended case study design was employed. Data were collected through in-depth interviews, participatory observation, and document analysis involving taxpayers, tax officers, community leaders, and local government representatives. Thematic analysis was conducted using an inductive–deductive coding framework, supported by triangulation to ensure analytical rigor. The findings reveal that compliance increases when public services are inclusive, accessible, and responsive, and when taxpayers are actively engaged in community-based processes that enhance their understanding of taxation’s social benefits. Service innovations, such as inclusive digitalization, community-based delivery models, and localized outreach, effectively reduce structural and psychological barriers. Notably, socially driven compliance proves more sustainable than enforcement-based compliance. This study proposes a Community-Based Tax Compliance Model, advancing a shift from compliance as obligation to compliance as social participation, with implications for public administration, tax studies, and sustainable development.

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