Motor Vehicle Taxpayer Compliance Research Articles

Pengaruh Kesadaran Wajib Pajak, Pengatahuan Pajak, Sanksi Pajak, dan Tax Amnesty terhadap Kapatuhan Wajib Pajak Kendaraan Bermotor Roda Empat di Kota Kupang dengan Sosialisasi Pajak sebagai Variabel Moderasi (Studi di SAMSAT Kota Kupang)

This research aims to determine the influence of taxpayer awareness, taxpayer knowledge, tax sanctions and tax amnesty on tax socialization and motor vehicle taxpayer compliance in Kupang City. This research is included in the quantitative research category. The research results show that taxpayer responses to tax amnesty, tax sanctions, taxpayer awareness, and taxpayer compliance with four-wheeled motorized vehicles are positive. Factors that have a major influence on motor vehicle taxpayer compliance are: tax amnesty, tax knowledge, tax sanctions, and taxpayer awareness. The influence of taxpayer awareness, tax knowledge, and tax sanctions on motor vehicle taxpayer compliance can be mitigated by tax socialization. However, the effect of the tax amnesty on motor vehicle taxpayer compliance cannot be mitigated by tax socialization.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT PARE KABUPATEN KEDIRI JAWA TIMUR TAHUN 2024

Motor vehicle tax is one of the main sources of regional income and this research aims to determine the factors that influence taxpayer compliance in making motor vehicle tax (PKB) payments at the Pare Samsat Office, Kediri Regency. The method used in this research is quantitative causality. The population used is all taxpayers registered at the Pare Samsat Office, Kediri Regency. The number of samples in this research was 100 respondents with sample determination using the probability sampling method and the technique used was simple random sampling. The data analysis technique used in this research is multiple linear regression analysis using the IBM SPSS Statistics version 23 program. The results of this research show that taxpayer awareness, tax service quality, and tax facilities influence motor vehicle taxpayer compliance. Meanwhile, taxpayer knowledge and tax sanctions have no effect on motor vehicle taxpayer compliance. Based on the results, the conclusion shows that the higher the level of taxpayer awareness, the better the quality of services and tax facilities provided can increase the ratio of taxpayer compliance with motor vehicle tax payments.

PENGARUH PREFERENSI RISIKO, KEWAJIBAN MORAL DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA KANTOR SAMSAT CINERE KOTA DEPOK II)

This study aims to analyze the influence of risk preferences, moral obligations, and tax socialization on taxpayer compliance. This study was conducted on motor vehicle taxpayers registered at the Cinere Samsat Office, Depok City II with a population of 390,126 taxpayers so that the number of samples was determined with the Slovin test at a margin of 10% of 100 taxpayers, with a sampling technique using Accidental Sampling. The data used in this study are primary data through the distribution of questionnaires. The data analysis technique in this study is multiple linear regression using SPSS 22 software. The results of the study indicate that risk preferences, moral obligations, and tax socialization simultaneously affect the compliance of motor vehicle taxpayers. Risk preferences do not affect the compliance of motor vehicle taxpayers. Moral obligations affect the compliance of motor vehicle taxpayers. Tax socialization does not affect the compliance of motor vehicle taxpayers. Based on the results of the study, it is expected that there will be an increase in motor vehicle taxpayer compliance through improvements and enhancements of risk preferences, moral obligations, and tax socialization.

PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDAPATAN, PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

This study aims to examine the effect of taxpayer awareness, income level, understanding of tax regulations and tax sanctions on motor vehicle taxpayer compliance at Samsat Depok I. This type of research is quantitative. The data used in the study are primary data. The population in this study was 1,032,932 motor vehicle taxpayers. The sampling method used the slovin formula so that 100 respondents were obtained and the sampling technique used the simple random sampling technique. Data processing used the SPSS version 25 program. From this study, it was concluded that the variable of taxpayer awareness partially and significantly influenced motor vehicle taxpayer compliance, income level partially and significantly influenced motor vehicle taxpayer compliance, understanding of tax regulations partially and significantly influenced motor vehicle taxpayer compliance and tax sanctions partially and significantly influenced motor vehicle taxpayer compliance. Simultaneously has an influence on taxpayer awareness, income level, understanding of tax regulations and tax sanctions on motor vehicle taxpayer compliance at Samsat Depok I.

Pengaruh Razia Lapangan, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kota Ambon

This research aims to empirically test the influence of field raids, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance.The data source used in this research is primary data through the results of distributing questionnaires to motor vehicle taxpayers at the Ambon City Samsat Office. The total sample in this research was 100 taxpayers using a convenience sampling technique. The data collection technique uses a questionnaire and the data analysis used to test the hypothesis is multiple linear regression analysis.The results of this research show that field raids have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, taxpayer awareness has a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, and tax sanctions have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City. Ambon City.

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan Sebagai Variabel Moderating: Studi Kasus Wajib Pajak Kendaraan Bermotor Kantor Samsat Surabaya Timur

This research aims to analyze how much influence the variables of E-Samsat understanding, taxpayer awareness, tax sanctions have on motor vehicle taxpayer compliance with tax socialization as a moderating variable at the East Surabaya Samsat Office. This research uses a survey method by giving questionnaires to registered taxpayers who come when the survey is carried out at the East Surabaya Samsat Office. Determination of the sample using the accidental sampling method. The number of samples in this study was 100 respondents. The results of this research indicate that understanding E-Samsat and tax sanctions contributes positively to motor vehicle taxpayer compliance, taxpayer awareness does not contribute positively to motor vehicle taxpayer compliance, tax socialization weakens understanding of E-Samsat, taxpayer awareness, and tax sanctions against motor vehicle tax compliance.

THE EFFECT OF TAX SANCTIONS, VEHICLE TAX AMNESTY, AND E-SAMSAT ON THE MOTORISED VEHICLE OF THE TAXPAYER'S COMPLIANCE

Taxpayer adherence refers to an individual's willingness to comply with tax laws and regulations. Meeting the obligation of paying motor vehicle taxes is a significant responsibility for individuals who own vehicles. The main objective of this research is to gather real-life evidence on how tax penalties, PKB amnesty, and E-SAMSAT impact the compliance of motor vehicle taxpayers in Denpasar City. Non-probability sampling, specifically accidental sampling, was used to select 100 participants based on the slovin formula. Data was collected through questionnaires, and multiple linear regression analysis with the SPSS software was used to test the hypotheses. The findings indicate that tax penalties, PKB amnesty, and E-SAMSAT all contribute positively to the compliance of motor vehicle taxpayers in Denpasar City.

Factors Affecting the Compliance of Motor Vehicle Taxpayers in Medan City

Factors Affecting the Compliance of Motor Vehicle Taxpayers in Medan City

Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Ponorogo

This research aims to determine the influence of taxpayer understanding, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance in Ponorogo Regency (Case study of the Ponorogo Samsat joint office). This research uses quantitative methods. The population in this study were motor vehicle taxpayers in Ponorogo Regency, while the number of samples used was 100 respondents. Hypothesis testing is used for multiple linear regression, t-test, F test, and dominant test. Partial research results show that taxpayer understanding significantly affects taxpayer compliance, taxpayer awareness significantly affects taxpayer compliance, and tax sanctions have no significant effect. Simultaneously, taxpayer understanding, taxpayer awareness, and tax sanctions significantly affect taxpayer compliance. The variable taxpayer understanding has a dominant influence on taxpayer compliance.

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor

This research was conducted with the aim of examining the effect of Bleaching Motor Vehicle Tax, Exemption of Transfer Fee for Motor Vehicles, Socialization of Taxation and Online Tax Payments on Motor Vehicle Taxpayer Compliance at the SAMSAT Semarang I Office. Motor Vehicle Tax is the largest income of the provincial government so this is necessary maximized so that taxpayers obey to pay their obligations, one of the efforts that can be done by the provincial government is by procuring a program for the cancellation of motor vehicle tax fines and the exemption of motorized vehicle transfer fees. This needs to be supported by effective outreach and good service to make it easier for taxpayers to pay taxes, one of which is by making online tax payments. This research uses a quantitative type, namely with a questionnaire as a research instrument. The population in this study were 100 SAMSAT Semarang I taxpayers with accidental sampling as the data collection strategy. The tests used include: descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the Bleaching of Motor Vehicle Taxes, Exemption of Transfer Fees for Motor Vehicles and Tax Socialization have a significant effect on Motor Vehicle Taxpayer Compliance, while Online Tax Payments have no significant effect on Motor Vehicle Taxpayer Compliance at SAMSAT Semarang I.

Pengaruh Kesadaran Pajak, Sanksi dan Program Pemutihan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Kasus di Kabupaten Sleman

The tax is a territorial tax that must be paid. Seriousness in fulfilling tax obligations and reporting can show the level of awareness of people who are required to pay taxes. Taxpayers must carry out their responsibilities and pay carefully and on time because Indonesia has a self-evaluation system. That is the main income tax. The two-wheeled vehicle tax has the highest influence on regional income because it is a regional tax that needs to be paid. Income level is also very important and is related to a person's compliance with the tax contributions paid. This research investigates how taxpayer awareness, sanctions, and whitening programs impact motor vehicle taxpayer compliance in Sleman Regency from 2019 to 2022, with 100 respondents. Information in the form of questionnaires is usually processed and analyzed. Considering the outcomes of the hypothesis test, demonstrates vehicle tax compliance in the Sleman region in 2019–2022 is unaffected by taxpayer awareness of sanctions and whitening programs.

The Effect of Service Quality, Digitalization and Socialization on Motor Vehicle Taxpayer Compliance: Case Study at Samsat Karawang

The aim of this research is to evaluate the influence between tax services, tax socialization and digitalization in SAMSAT Karawang district. The independent variables are tax services, tax socialization, and tax digitalization with the related variable, namely motor vehicle taxpayer compliance. The main data will be collected through distributing online questionnaires using Google forms. The sample size of 100 (one hundred) respondents from the Karawang Regency area was used to assess the questionnaire using a Likert scale, and had used the SAPAWARGA application to manage their tax documents and motor vehicle tax payments. The research results show that tax services and the implementation of digitalization have a positive effect on vehicle tax compliance in Karawang district. Meanwhile, tax socialization has a negative impact on the implementation of taxpayer compliance in Karawang district. This research shows that digital applications must be improved and introduced more widely to the public because implementing the SAPAWARGA application can also increase taxpayer compliance. This is because a lack of understanding can lead to non-compliance or attempts to avoid taxes. By encouraging tax socialization that emphasizes fairness, profits, tax benefits and transparency, the government can increase tax compliance and reduce the tax gap between the target and actual amounts in SAMSAT Karawang Regency.

Pengaruh E-Samsat Dan Samkel Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Sukabumi

This study aims to determine whether there is an effect of E-Samsat and Mobile Samsat on compliance of motor vehicle taxpayers in Sukabumi City. The method used is quantitative method with descriptive research type. The sample in this study were 100 motor vehicle taxpayers registered with the UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi using nonprobability sampling techniques. The data collection technique used a questionnaire using a 1-5 Likert scale instrument that had been tested for validity and reliability. Data processing using microsoft office excel and SPSS version 25 program then the data is analyzed by descriptive statistical test, instrument test, classical assumption test, partial test (t-test), simultaneous test (F-test), and determinant coefficient test (R2). The data analysis technique used to answer the hypothesis is multiple linear regression with the help of SPSS version 25. Based on the results of the simultaneous hypothesis test (F-test), it shows that the proposed hypothesis is accepted because it shows positive and significant hypothesis test results. This means that E-Samsat and Mobile Samsat have an effect on motor vehicle taxpayer compliance. The results of partial hypothesis testing (t-test) show that E-Samsat has an effect on motor vehicle taxpayer compliance. while Mobile Samsat has no effect on motorized vehicle taxpayer compliance.

Pengaruh Kualitas Laporan Keuangan, Debt Maturity dan Tangibility Terhadap Efisiensi Investasi Pada Perusahaan Food and Baverage yang Terdaftar di Bursa Efek Indonesia

Pengaruh Kualitas Laporan Keuangan, Debt Maturity dan Tangibility Terhadap Efisiensi Investasi Pada Perusahaan Food and Baverage yang Terdaftar di Bursa Efek Indonesia

Pengaruh Love of Money, Pengetahuan Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

This research was conducted to determine the influence of Love of Money, Tax Knowledge and Taxpayer Awareness on Motor Vehicle Taxpayer Compliance among Bachelor of Accounting students at Pamulang University. The number of appropriate samples in this research was 66 students between semesters 2-7 of the Accounting Study Program. This research uses primary data, namely data in the form of opinions from research subjects (respondents) using a survey by filling in the G-Form Questionnaire. The results of filling in the Questionnaire get the percentage results for each existing variable. These results reveal that Love of Money, Tax Knowledge and Taxpayer Awareness have an influence on Motor Vehicle Taxpayer Compliance.

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN ACEH TENGGARA

Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes

The Effect of Service Quality, Tax Knowledge, and Tax Socialization on Motor Vehicle Taxpayer Compliance (Study on Taxpayers at One-Stop Administration Services Office Batu City)

Taxpayer compliance is intimately tied to the taxpayer’s attitude about assessing the tax. The goal of this study was to determine whether 1) service quality has a significant influence toward motor vehicle taxpayer compliance; 2) tax knowledge has a significant influence toward motor vehicle tax compliance; and 3) tax socialization has a significant influence toward motor vehicle taxpayer compliance. The quantitative research approach was employed in this research, and the population of this study includes taxpayers registered at the One-stop Administration Services Office in Batu City. The sampling method employed was accidental sampling. Tax socialization has a significant influence toward motor vehicle taxpayer compliance. According to the findings of the partial test, the tax socialization provided was effective in increasing motor vehicle tax compliance. That is, the more intense the socialization of taxes provided to taxpayers, the greater the likelihood of increased motor vehicle taxpayer compliance. Tax socialization has a significant influence toward motor vehicle taxpayer compliance. According to the findings of the partial test, the tax socialization provided was effective in increasing motor vehicle tax compliance. That is, the more thorough the socialization of taxes provided to taxpayers, the greater the likelihood of motor vehicle taxpayer compliance.
 Keywords: attribution theory, taxpayer attitude, compliance level

PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

The aims of this study were: 1. To determine the effect of taxpayer awareness on motor vehicle tax compliance at the Borong Samsat Office, East Manggarai Regency. 2. To determine the effect of tax sanctions on motor vehicle taxpayer compliance at the Borong Samsat Office, East Manggarai Regency. This research uses causality research type. The location of this research is located at the Borong Samsat Office, Borong District, East Manggarai Regency. The calculation method uses multiple linear regression analysis methods. The results showed: 1. The t value of the variable Taxpayer Awareness (X1) was 0.881 > t table 1.985, with the regression coefficient value of the Taxpayer Awareness variable being 0.057. This means that the reduced Awareness of the Taxpayer that is owned will result in a decrease in the level of Taxpayer Compliance. 2. The t value of the variable Influence of tax sanctions is 3.321 > t table of 1.985 with the regression coefficient value of the tax sanctions variable is 0.207. This means that the more stringent the tax sanctions are, the more tax payer compliance will increase.

Persepsi Pemutihan sebagai Variabel Moderasi terhadap Pengaruh Sistem, Pelayanan, Kesadaran Wajib Pajak dan Sanksi Pajak pada Kepatuhan Pajak Kendaraan Bermotor di SAMSAT Jombang

This research aims to analyze and explain the influence of systems, services, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance in the Jombang One-Stop Manunggal Administration System (SAMSAT) with perceptions of whitening as a moderating variable. This research uses a quantitative research approach. The population in this study were all motor vehicle tax payers registered with SAMSAT Jombang. Sampling technique using the Slovin formula. The total taxpayer population is 637,796 taxpayers who own motor vehicles. The sample obtained consisted of 100 taxpayers. With data collection techniques using questionnaires. The analytical method used in this research is Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. Testing the questionnaire results uses validity analysis and reliability analysis. The research results show that it can be concluded that the results of research on systems, services, awareness, sanctions have no positive and insignificant effect on taxpayer compliance. Perception of bleaching as a moderating variable has no positive and insignificant effect on systems, services, awareness, sanctions, and taxpayer compliance. Taxpayers do not comply with paying taxes on time in the hope of not receiving high sanctions if they are late or do not pay taxes with the existence of tax whitening moderation. Keywords: Awareness, Service, Tax Collection, System, Sanctions

Analysis of Service Quality, Payment Procedures and Tax Sanctions on Improving Motor Vehicle Taxpayer Compliance (at the North Medan Samsat Office)

The purpose of this study is to analyze Service Quality, Payment Procedures and Tax Sanctions on Taxpayer Compliance at UPT SAMSAT Medan Utara. The data source of this study used primary data obtained by conducting questionnaires and given to respondents. The data analysis method in this study used multiple regression analysis with testing tools using SPSS software version 24. The population used in this study is two-wheeled motor vehicle taxpayers registered with UPT Samsat Medan Utara. Sampling in a study of 100 respondents using the accidental sampling method. The stages of research include descriptive statistics, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Test. The results of hypothesis testing show that the variables of service quality, payment procedures and tax sanctions have a partial and significant effect on taxpayer compliance.