A spokesman for a group of independent truckers that had planned a drive through Washington today to protest recently enacted truck taxes, said early this morning that the demonstration might not occur after all.

Mark Perry, lobbyist for the Owner-Operators Independent Drivers Association of America, said he did not take part in any protest, but that by midnight only about 10 had shown up at the Virginia truck stop from which the drive to Washington was to begin. He called the demonstration a ''pretty much spur of the moment'' idea.

The truckers had announced plans last week to enter the city on the 14th 'Street bridge after the morning rush hour and drive east on Independence Avenue to the RFK stadium parking lot. After parking there they planned to hold a Capitol Hill press conference and then leave.

Area police officials said last night they were aware the truckers had been granted permits for a convoy through Virginia into the District but that they expected no disruption of traffic.

Meanwhile, Maryland's independent truckers, apparently following the urging of a national industry leader, have voted to strike on Jan. 31 to protest increases in federal trucking levies.

The increases, part of the five-cent-per-gallon gasoline tax hike signed into law by President Reagan early this month, were cited by some members of the Maryland Independent Truckers and Drivers Association, who met in Essex, Md., Saturday with the chairman of the Interstate Commerce Commission.