Motor Vehicle Taxpayer Compliance Research Articles

Pengaruh Program Pemutihan Denda Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, Kualitas Pelayanan dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada UPT.SAMSAT Medan Utara

Taxpayer Compliance is a condition when taxpayers fulfill their tax obligations and tax rights correctly and precisely based on the applicable taxation law. This research aims to determine Motor Vehicle Tax Reduction, Exemption of Transfer of Title Fees, Service Quality and Tax Socialization of Motor Vehicle Taxpayer Compliance with UPT. North Medan Samsat. This type of research is quantitative research using survey methods. The sampling technique used was simple random sampling with a population of 479,555 Motor Vehicle Taxpayers and a sample of 100 respondents. The data analysis techniques used in this research were descriptive statistical tests, classical assumption tests and multiple linear regression analysis using the IBM SPSS Version 25.0 program. The results of this research show that the variables: Motor Vehicle Tax Reduction, Transfer of Title Fee Exemption, Service Quality and Tax Socialization simultaneously simultaneously influence Motor Vehicle Taxpayer Compliance.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KOTA BEKASI

Purpose – This study aims to determine taxpayer awareness, tax rates and tax sanctions, taxpayer compliance in paying motor vehicle tax. Design/methodology/approach – This research was conducted at the SAMSAT Bekasi City office, using accidental sampling method with data collection carried out using questionnaires as many as 104 respondents, data analysis using percentage descriptive analysis, multiple regression analysis and hypothesis testing through partial testing. Findings – The results showed that tax awareness and tax rates did not have a significant effect on motor vehicle taxpayer compliance. Meanwhile, tax sanctions have a significant effect on taxpayer compliance. Research limitations/implications – An increase in the number of motor vehicles can provide an increase in government revenue, the importance of increasing revenue for the government, so the author re-examines the factors that affect motor vehicle taxpayer compliance because there are still inconsistent positive results from several previous studies.

Analysis of Motor Vehicle Taxpayer Compliance at UPTD-PPD SAMSAT Tomohon

Tax is mandatory contribution of the people to the state that is coercive and cannot be directly rewarded for services. Taxes serve as a source of funds for the government to finance its expenses. Tax compliance is one of the supports that can increase local original revenue. The purpose of this study is to determine the compliance of motor vehicle taxpayers in UPTD-PPD SAMSAT Tomohon. This study used qualitative research methods. Data collection was carried out through direct field observation. The resulta showed that in fulfilling their tax obligations, taxpayers must meet the specified conditions, namely understanding the provisions of motor vehicle tax laws and regulations, filling out forms completely and clearly, calculating taxes owed correctly, paying taxes owed on time, not having tax arrears, never being convicted of committing criminal acts in the field of taxation. However, in carrying out its tax obligations, there are factors that affect taxpayer compliance including taxpayer awareness, econokic factors, bust work and service quality. To improve taxpayer compliance, the government has made various efforts including innovating and improving the administrative system, adding service advertisements and socializing programs to build public awareness.

Determinants of Motor Vehicle Tax Compliance In Surakarta City

Determinants of Motor Vehicle Tax Compliance In Surakarta City

PENGARUH KESADARAN WP, PEMAHAMAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WAJIB PAJAK

The largest source of state revenue is taxes. Tax is an effort made by the government to realize its independence. The role of taxes as state revenue is very dominant, but it is still not optimal considering the number of non-compliant taxpayers. This study aims to empirically examine the effect of taxpayer awareness, level of understanding of taxation, tax sanctions and public service accountability on the compliance of motorized vehicle taxpayers registered at the Badung Samsat Office. Accidental Sampling was used as a sampling method and obtained as many as 100 samples of motor vehicle taxpayers. This study uses multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, level of understanding of taxation, tax sanctions and public service accountability have a positive effect on motor vehicle taxpayer compliance at the Badung Samsat Office. It is hoped that the Badung Samsat Office can further increase information on the importance of paying motorized vehicle taxes through webinars or seminars as well as online platforms or direct practice with assistance such as short videos on motor vehicle taxes and sanctions given for late payments in order to gain knowledge of taxation early on.

KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SANKSI PERPAJAKAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

This research aims to examine taxpayer awareness, tax knowledge, tax sanctions and their influence on motor vehicle taxpayer compliance through public service accountability. This research was conducted in Blimbing District, Malang City. The sampling method in this research uses the Nonprobability sampling method using the Proportional sampling technique. Determination of the sample size was calculated using the Slovin formula using 100 samples. The analysis method uses descriptive statistical analysis and linear regression. This type of research is quantitative causality research and data analysis using SPSS. In testing the hypothesis model, we use a multiple linear regression test. The research results show that taxpayer awareness, tax knowledge, tax sanctions have no effect on motor vehicle taxpayer compliance.

Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions

This research was conducted with the aim to find out whether there is influence from tax knowledge, taxpayer awareness and quality of tax services on motor vehicle taxpayer compliance in Magelang City which is moderated by tax sanctions. The sample used in this research is the taxpayers in the City of Magelang with a total of 249 respondents. The research method in this study is a quantitative approach method and the data obtained from distributing questionnaires via Google form. Data processing was carried out using the SmartPLS application version 4.0.9.4 with the aim of testing the hypothesis. The results obtained in this study are tax knowledge, taxpayer awareness, and tax service quality have a positive effect on taxpayer compliance in paying motor vehicle taxes. Tax Knowledge can increase taxpayer compliance because the more taxpayers understand the purpose of taxes and how to pay taxes and sanctions when they do not pay taxes, the more taxpayers will be aware of paying taxes. Taxpayer awareness is a condition in which the taxpayer knows, understands and implements tax provisions voluntarily, so the higher the level of taxpayer awareness, the better so as to increase taxpayer compliance. Good quality tax services can create satisfaction and success in paying taxes so as to increase taxpayer compliance. Tax sanctions can also strengthen the relationship between tax knowledge, taxpayer awareness, quality of tax services on taxpayer compliance because the higher or heavier the tax sanctions, the higher the level of taxpayer compliance.

The Influence of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance: Service Quality as a Moderating Variable

This research aims to analyze the influence of taxpayer knowledge, motor vehicle tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance, which is moderated by service quality. The primary data were obtained using a random sampling method. The population of this research is all taxpayers who use motor vehicle SAMSAT in Kebumen Regency. Data collection was carried out using questionnaires, which were distributed directly to residents in Kebumen City and people whom the researchers met directly who were required to pay motor vehicle tax at SAMSAT Kebumen Regency. The results of the questionnaire were processed using SPSS version 23 software. The research results showed that taxpayer knowledge and taxpayer awareness had a positive effect on taxpayer compliance, while tax sanctions had a positive but not significant effect on taxpayer compliance. Service quality significantly negatively moderates the influence of taxpayer knowledge on taxpayer compliance. Service quality positively moderates the influence of tax sanctions on taxpayer compliance. Also, service quality positively moderates the influence of taxpayer awareness on taxpayer compliance.

Pengaruh E-SAMSAT, Penghasilan, dan Sanksi terhadap Kepatuhan Wajib Pajak

This study aims to analyze the effect of income, e-samsat and sanctions on motor vehicle taxpayer compliance in the Pekalongan City Samsat Case Study. The population in this study is 562.961. The number of samples used was 100 respondents which were calculated based on the Slovin formula. The method of determining the sample is the Random Sampling method. Data collection was carried out using the questionnaire method and processed using SPSS. The analysis technique used is multiple linear regression analysis. The results of this study indicate that income and sanctions have a positive effect on motor vehicle tax compliance. Meanwhile, e-samsat has no effect on motor vehicle tax compliance.

PENGARUH KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, TINGKAT PENGHASILAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Taxpayer compliance can be interpreted as the attitude or behavior of a taxpayer in carrying out his tax obligations and enjoying his tax rights in accordance with applicable laws and regulations. The higher the level of taxpayer compliance in paying tax obligations, the tax revenue will increase. This study aims to empirically examine the effect of taxpayer awareness, moral obligation, level of income, tax authorities and sanctions on the level of motor vehicle tax compliance. This research was conducted at the Denpasar City SAMSAT Office. The type of data used is quantitative data, this research data is in the form of primary data and data collection is done by distributing questionnaires to motor vehicle taxpayers. The total population in this study is 1,470,570 motor vehicle taxpayers. Determination of the sample using accidental sampling technique with the number of samples used as many as 100 taxpayers who are determined using the solvency formula. The data analysis technique used is multiple linear regression. The results of this study are able to show that there is support from the use of the theory of planned behavior and the theory of compliance with the factors that influence the perception of taxpayers in taxpayer compliance. The results of the study show that taxpayer awareness, moral obligation, level of income, tax authorities and sanki services have a positive and significant effect on motor vehicle taxpayer compliance at the SAMSAT Office of Denpasar City.

Pengaruh Sanksi Perpajakan dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

This study aims to determine the effect of tax sanctions and the drive thru samsat system on motor vehicle taxpayer compliance. The data uses quantitative data sourced from primary data in the form of a questionnaire. The population used in this study are two-wheeled motorized vehicle taxpayers who are registered on the SAMSAT drive thru. Through the incidental sampling method, 115 taxpayers were sampled in this study. The results of this study indicate that tax sanctions and the drive thru samsat system have a positive and significant effect on motor vehicle taxpayer compliance.

THE INFLUENCE OF SOCIALIZATION, APPLICATION SYSTEM QUALITY, APPLICATION USAGE KNOWLEDGE, AND THE USE OF THE E-SAMSAT APPLICATION AS A MEDIATION VARIABLE ON MOTOR VEHICLE TAXPAYER COMPLIANCE (CASE STUDY IN BEKASI CITY)

This research was conducted as a case study in Bekasi City because revenue receipts, especially in vehicle taxes and the number of motorized vehicle owners, have increased significantly in 2018-2022. The government made an innovation in the form of an online application called "E-SAMSAT," which aims to reduce the number of taxpayers who do not comply with their motorized vehicle obligations and make it easier for taxpayers to carry out their obligations without the need to come to the SAMSAT office. This study examines the effect of socialization, the quality of the application system, and the knowledge of using the application on motor vehicle taxpayer compliance mediated by using the E-Samsat application. This research uses quantitative methods. The population in this study is the number of registered motor vehicle taxpayers in Bekasi City. Sampling using the random sampling method and the number of samples determined as many as 99 samples with the Slovin formula. We collected data using an e-survey with a questionnaire. This study used linear regression analysis and PROCESS by Hayes with the IBM SPSS 26 application. These results showed that socialization, application system quality, and application usage knowledge significantly affected motor vehicle taxpayer compliance mediated by the use of the E-Samsat application.

Pengaruh Tarif Pajak, Keadilan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Pemerintah Daerah Kota Kupang

This research aims to determine the effect of Tariffs, Tax Justice and Tax Sanctions on taxpayer compliance. This research uses a quantitative approach, this research was conducted at the Kupang City Regional Government. The Regional Government of Kupang City has a problem related to the number of motor vehicle tax arrears which is increasing every year, in 2022 it will record arrears of 114,571, namely 44% of the total 258,824 registered vehicles. This is due to a lack of taxpayer awareness which causes regional income revenues to not be absorbed optimally. The sampling method used the incidental sampling method, so that a sample of 100 respondents was obtained. This research data was collected using a questionnaire which was then processed using multiple linear regression analysis tests with the help of SPSS version 22. The results of the research stated that Partial Tax Rates had a positive and significant effect on Motor Vehicle Taxpayer Compliance. Tax rates partially have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions partially have a positive and insignificant effect on Motor Vehicle Taxpayer Compliance.

Pengaruh Kesadaran Wajib Pajak, Akses Pajak, Fasilitas Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.

Pengaruh Tingkat Pendapatan, Kesadaran Wajib Pajak, Penegasan Sanksi Pajak, Dan Layanan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Karawang)

This study aims to examine the effect of income level, taxpayer awareness, tax sanction enforcement, and e-samsat services on motor vehicle taxpayer compliance (a case study on motorized vehicle taxpayers at the Karawang Samsat Office). The data collected is in the form of primary data using questionnaires with a quantitative approach. The population in the study were motor vehicle taxpayers registered at the Karawang Samsat office with a sample of 100 people using the Accidental Sampling technique. The data analysis method uses the Partial Least Squares (PLS) analysis technique with the SmartPLS version 4.0 application. The results of the study show that income levels have a positive and significant effect on motor vehicle taxpayer compliance, taxpayer awareness has a positive and significant effect on motor vehicle tax compliance, affirmation of tax sanctions has a negative and insignificant effect on motor vehicle taxpayer compliance, e-service -Samsat has a positive and significant influence on motor vehicle taxpayer compliance.
 Keywords: Income Level, Taxpayer Awareness, Tax Sanction Affirmation, E-Samsat Service, Motor Vehicle Taxpayer Compliance

Pengaruh Program Pemutihan PKB, Sistem E-Samsat, Sosialisasi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kualitas Pelayanan Sebagai Variabel Moderasi di Kabupaten Sidoarjo

This study aims to see whether the service quality variable is able to moderate the relationship between the PKB whitening program, the e-samsat system, tax socialization and taxpayer awareness of motor vehicle taxpayer compliance in Sidoarjo Regency. The data used is primary data in the form of questionnaire data. Determination of the sample using incidental sampling, and the data was tested using the SmartPLS version 3.0 program. The result showed that the PKB whitening program, e-samsat system and taxpayer awareness had an effect on motor vehicle taxpayer compliance which was moderated by service quality in Sidoarjo Regency. However, the socialization of taxation does not effect the compliance of motor vehicle taxpayers which is moderated by the quality of service in Sidoarjo Regency.

DETERMINATION OF TAXPAYER (WP) COMPLIANCE WITH MOTOR VEHICLE TAX (PKB) IN SAMSAT MEDAN AND INFLUENCE FACTORS

This research aims to find out whether service quality, perceived income level, tax sanctions and tax relief have an effect on motor vehicle taxpayer compliance at SAMSAT Medan. This research uses primary data by distributing questionnaires to motor vehicle taxpayers at SAMSAT Medan. The number of respondents who were sampled and completely filled out the research questionnaire was 194 respondents. The research model uses multiple linear regression analysis with data processing using SPSS. The results of the research show that service quality and tax sanctions have a significant positive effect on taxpayer compliance (WP) with motor vehicle tax (PKB) at SAMSAT Medan, while perceptions of income level and tax relief do not have a significant positive effect on taxpayer compliance (WP) with motor vehicle tax ( PKB) at SAMSAT Medan. In developing knowledge, especially in the field of taxation, with this research, it will be a concern for study program managers to add portions of material related to taxation, especially regional taxes. Taxpayers are expected to provide information and input regarding the importance of motor vehicle owners paying motor vehicle tax on time. It is hoped that the Medan SAMSAT Office can provide input as a solution in order to improve and increase motor vehicle taxes in order to increase regional income. The limitations of this research are that there are still taxpayers who do not know about the tax whitening policy and there is a lack of information regarding when tax whitening is implemented.

Pengaruh Motivasi Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kesadaran Sebagai Variabel Intervening Di Kalurahan Wukirsari

The purpose of this study was to determine: 1) The effect of motivation on motor vehicle tax compliance in the Wukirsari sub-district, 2) The effect of financial conditions on motor vehicle tax compliance in the Wukirsari sub-district, 3) The effect of motivation on motor vehicle taxpayer compliance through awareness as a variable intervening in the Wukirsari Village, 4) The effect of financial condition on taxpayer compliance through taxpayer awareness as an intervening variable in the Wukirsari Village, 5) the effect of tax awareness on motor vehicle taxpayer compliance in the Wukirsari Village.The motorized vehicle taxpayers in Wukirsari Village are the subject of this study's sample. Accidental sampling is the sampling technique employed. An online questionnaire was used to collect the data (google form). The number of questionnaires processed was 100 questionnaires, which could not be processed were 4 questionnaires and which could be processed were 96 questionnaires. Methods of data analysis using path analysis techniques (Path Analysis) with the help of the SPSS program. The findings revealed that: 1) Motivation has no positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 2) Financial Condition has a positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 3) Awareness does not mediate the influence of Motivation on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 4) Awareness does not mediate the influence of Financial Conditions on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 5) Awareness has a positive effect on Motor Vehicle Taxpayer Compliance in Wukirsari Village.
 Keywords: Financial Condition, Motivation, Taxpayer Compliance and Awareness

PENGARUH MODERNISASI SISTEM ADMINISTRASI, KEWAJIBAN MORAL, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BATAM

Tax is a source of state revenue that plays a big role in economic development. By looking at the high level of taxpayer compliance it will increase tax revenue. This observation aims to analyze the effect of modernization of the administrative system, moral obligation and quality of service on motor vehicle taxpayer compliance in Batam City. This study used a descriptive and quantitative statistical approach with a sample of 100 respondents who were determined using random sampling and using a questionnaire as a data collection instrument. From the analysis of the data, it was found that the implementation of modernization of the administrative system did not affect taxpayer compliance with t count (0.669) < t table (1.985), moral obligations affected taxpayer compliance with t count (3.150) > t table (1.985) and quality services affect taxpayer compliance with t count (5.237) > t table (1.985). Simultaneously the results of the F test of administrative system modernization, moral obligation and service quality affect taxpayer compliance with F count (14.131) > F table 3.098).

Determinants of Motor Vehicle Taxpayer Compliance in Kuningan District

This study aims to determine the effect of taxpayer knowledge, income level, and service quality on motor vehicle taxpayer compliance registered at the SAMSAT Office of Kuningan Regency. This study used primary data, namely a questionnaire distributed to 100 motor vehicle taxpayers. The sampling technique used is convenience sampling. The data analysis methods used in this study are descriptive analysis tests, data quality tests, multiple linear regression analysis, and classical assumption tests. This study's results significantly influence Taxpayer Knowledge of Motor Vehicle Taxpayer Compliance. Meanwhile, the Income and Quality of Service level does not affect the Compliance of Motor Vehicle Taxpayers.