Motor Vehicle Taxpayer Compliance Research Articles

Kesadaran, Sanksi Perpajakan, Kualitas Pelayanan Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor

Motor Vehicle Tax contributes to Regional Original Income. The aim of this research is to determine the influence of Taxpayer awareness, tax sanctions, and service quality on Taxpayer compliance in paying Motor Vehicle Tax in Badung Regency. The sample used was 100 motor vehicle taxpayers using a non-probability sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression using the SPSS version 26 program. The results of this research show that Taxpayer awareness, tax sanctions, and service quality have a positive influence on Taxpayer compliance in paying Motor Vehicle Tax at the SAMSAT Badung Joint Office. The theoretical implications of this research are able to provide additional information regarding taxpayer awareness, tax sanctions, and the quality of tax services and their influence on motor vehicle taxpayer compliance.
 Keywords: Motorized Vehicle Taxpayer Compliance; Taxpayer Awareness; Tax Sanctions; Quality of Tax Services

PERAN MEDIASI KESADARAN PAJAK DALAM HUBUNGAN PEMUTIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

This study aimed to obtain empirical evidence on the mediation effects of tax awareness mediation on the relationship between tax evasion and tax compliance. This research used an online survey through Google Forms. This study's population is taxpayers in the East Java region. Respondents were selected using purposive sampling techniques. In determining whether there is an influence of mediation, the Sobel test was carried out using Jose's Medgraph Online Software. The results showed that the level of tax awareness partially mediates the relationship between tax evasion and motor vehicle taxpayer compliance.

The Influence of the Tax Penalty Bleaching Program, Exemption of Transfer of Title Fees and Exemption of Motor Vehicle Tax Arrears for the 5th Year on Motor Vehicle Taxpayer Compliance

West Java Province is currently holding a program of eliminating fines and discounting vehicle taxes, which were carried out in the context of economic recovery by the government after the Covid-19 pandemic. This study aims to determine how much influence the bleaching program planned by the government has on motor vehicle tax compliance. This is an attempt by the local government to attract motor vehicle tax revenue by providing local tax relief and exemption (bleaching). The research design used is quantitative research with survey methods, the population is motorized vehicle taxpayers in the PPPD Sukabumi 1 Cibadak Regency, namely as many as 369,165 people with samples taken are 100 motorized vehicle taxpayers with the sampling used is a simple technique random sampling. The results of the study show that the program for the cancellation of tax fines, the exemption of transfer fees, and the 5th year motor vehicle tax arrears exemption simultaneously have a significant effect. Partially, it shows that the program for the elimination of tax fines, exemption from transfer fees, and the 5th year motor vehicle tax arrears exemption has a significant effect on motor vehicle taxpayer compliance.

Analysis of Motorized Vehicle Taxpayer Compliance Before and During the Covid-19 Pandemic (Case Study of the East Java Provincial Government UPT Regional Revenue Agency. Sumenep Regional Revenue Management)

This researcher aims to analyze the compliance of motor vehicle tax payers before and during the covid-19 pandemic. In this study uses qualitative methods by analyzing data obtained from observations, interviews with key informants and supporting informants related to motor vehicle tax compliance. The data analysis technique used in this research is by using data reduction, data presentation and drawing conclusions. The results of this study indicate that motor vehicle taxpayer compliance is influenced by factors, namely tax knowledge, taxpayer awareness, economy, location, social distancing

PENGARUH KESADARAN, SAMSAT DRIVE THRU, E-SAMSAT, DAN SISTEM PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA DENPASAR

This study analyzes the impact of taxpayer awareness, Samsat drive-thru services, e-Samsat, and the tax write-off program on the level of motor vehicle taxpayer compliance. This is done due to the decreasing public awareness of fulfilling tax obligations, which is not in line with the increase in the number of vehicles each year. This research was conducted to analyze the effect of taxpayer awareness, Samsat drive-thru services, e-Samsat, and the tax write-pff program on public awareness in terms of fulfilling vehicle tax obligations. The sample in this study amounted to 100 motor vehicle taxpayers. The use of a questionnaire is a method used to collect the required data. The data analysis technique used is Multiple Linear Analysis. The results showed that the four hypotheses proposed were acceptable, which means that taxpayer awareness, Samsat drive-thru services, e-Samsat, and tax write-off program have a significant influence on the level of public awareness of fulfilling motor vehicle tax obligations.
 Keyword: Taxpayer Awareness, Drive Thru Samsat, E-samsat, Pemutihan Pajak, Taxpayer Compliance.

The Influence Of Taxpayer's Understanding And Knowledge About Tax Regulations, Quality Of Services And Tax Sanctions On Motor Vehicle Taxpayer Compliance In Lebong District (Empirical Study At Samsat Lebong Regency)

This study entitled The Effect of Understanding and Knowledge of Taxpayers on Tax Regulations, Quality of Service and Tax Sanctions on Compliance of Motorized Vehicle Taxpayers in Lebong Regency (Empirical Study at SAMSAT Lebong Regency). The background of the problem in this study is the low level of taxpayer compliance. The purpose of this study was to examine the effect of understanding and knowledge of taxpayers about tax regulations, service quality and tax penalties on motor vehicle taxpayer compliance. This type of research includes quantitative descriptive research.The population in this study are taxpayers in Lebong Regency, while the number of taxpayers for two-wheeled motorized vehicles in Lebong Regency is 9,347. The method used in selecting the sample is based on the Taro Yamane formula. Of the 99 questionnaires distributed, only 99 questionnaires were processed. The results of the hypothesis test for the variable Understanding and Knowledge of Taxes t test have a significance level of 0.000, which means <0.05. This shows that this research supports the first hypothesis (H1 is accepted). 0.000, which means <0.05 This shows that this study supports the first hypothesis (H2 is accepted). The results of the hypothesis test for the Tax Sanctions variable in the t test have a significance level of 0.000, which means <0.05. supports the third hypothesis (H3 is accepted). Accountability Report, Quality of Service and Tax Sanctions that is equal to 98.6%. while the remaining 1.4% is explained by other variables not included in this study, such as transparency, government performance, competence of village officials, and others.

The Influence of Taxpayer Awareness, Tax Sanctions, Education Level, Fiscal Services and Online Tax Payment (E-Samsat) on Motor Vehicle Taxpayer Compliance in Sukabumi Regency

This study aims to determine the effect of taxpayer awareness, tax sanctions, education level, tax authorities and online tax payments (E-SAMSAT) on motor vehicle taxpayer compliance in Sukabumi Regency. This study uses quantitative research with survey methods. The population in this study were all motorized vehicle taxpayers who were registered at PPPD Sukabumi 1 District, Cibadak, which consisted of 369,165 taxpayers. Sampling of 100 motor vehicle taxpayers was carried out using the probability sample technique, simple random sampling method. The results showed that the influence of taxpayer awareness, tax sanctions, education level, tax authorities and online tax payments (E-SAMSAT) simultaneously had a positive effect. Partially shows that taxpayer awareness and tax sanctions have a positive effect on motor vehicle tax compliance, tax authorities services have a negative effect on motor vehicle tax compliance and for education level and online tax payment (E-SAMSAT) have no positive effect on vehicle tax compliance motorized.

Analisis Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT

The decline in realized revenues and the high arrears on motor vehicle taxes indicate a low level of taxpayer compliance. The study aims to determine the effect of income levels, understanding of tax regulations, and service quality on motor vehicle taxpayer compliance at the SAMSAT Office of Gianyar Regency. The sample used was 100 motor vehicle taxpayers. Purposive sampling was used as a sample determination method. The questionnaire method was used as a data collection method. Multiple linear regression analysis is the analytical technique used in this study. The results showed that the level of income, understanding of tax regulations, and quality of service had a positive effect on motor vehicle taxpayer compliance. This research provides empirical support for the Theory of Planned Behavior and attribution theory.
 Keywords: Income Levels; Understanding of Tax Regulations; Service Quality; Taxpayer Compliance

Kesadaran, Norma Subjektif, Pembebasan Bea Balik Nama Kendaraan Bermotor, Pemutihan Pajak dan Kepatuhan Wajib

The research aims to obtain empirical evidence on the influence of taxpayer awareness, subjective norms, exemption from Motorized Vehicle Title Transfer Fee (BBNKB), and Motorized Vehicle Tax (PKB) bleaching on motorized vehicle taxpayer compliance in Bangli Regency. The research location is the SAMSAT Joint Office, Bangli Regency. Determination of the sample using accidental sampling method. The total sample of 100 respondents was determined using the Slovin formula. Data was collected through a survey method using a questionnaire. The data analysis technique uses multiple linear regression. The results showed that taxpayer awareness, subjective norms, BBNKB exemption, and PKB bleaching had a positive effect on motor vehicle taxpayer compliance in Bangli Regency.
 Keywords: Subjective Norms; BBNKB Exemption; Whitening; Taxpayer Compliance

Analisa Kepatuhan Pajak dengan Pendekatan Teori Pembelajaran Sosial Terhadap Wajib Pajak Orang Pribadi di Kab Bekasi

This study aims to determine the effect of tax knowledge, tax sanctions and the application of E-Samsat on mandatory motor vehicle compliance at the Bekasi Regency SAMSAT Office. The sample in this study were taxpayers registered at the Bekasi Regency SAMSAT Office. The sampling technique in this study used simple random sampling. The number of samples taken in the study were 100 respondents. The data collection technique used a survey method with the distribution of questionnaires. The tests in this study consisted of instrument tests, classical assumption tests and multiple linear regression analysis tests. The test was carried out using the IBM SPSS version 25 program. The test results in this study indicate that the variable knowledge of taxation and tax sanctions partially has a positive and significant effect on motor vehicle taxpayer compliance, while the implementation of E-Samsat partially has no effect on motor vehicle taxpayer compliance. at the Bekasi District SAMSAT Office. Meanwhile, simultaneously, the variables of tax knowledge, tax sanctions and the application of E-Samsat have a positive and significant effect on the compliance of motorized vehicle taxpayers at the Bekasi Regency SAMSAT Office.

PENGARUH PENGETAHUAN WAJIB PAJAK, TARIF PAJAK PROGRESIF, SOSIALISASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

This study aims to determine the effect of taxpayer knowledge. progressive tax rates, tax socialization and tax sanctions on motor vehicle taxpayer compliance in the Jabodetabek area. The populaion or this study is motor vehtcle taxpayers domiciled in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). The research method for selecting the sample is using non-probability sampling with purposive sampling. The results of the partial study show that taxpayer knowledge and tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance in Jabodetabek, while progressive tax rates and tax socialization have no effect on motor vehicle taxpayer compliance in Greater Jakarta.

Pengaruh Tarif Pajak Progresif, Kualitas Pelayanan, Sanksi, Kesadaran, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

One of the most serious problems for economic policy makers is boosting taxpayer compliance rates. Non-compliance in paying motor vehicle taxes is of course a problem every year in almost all districts in Bali. Taxpayer compliance is influenced by various factors, one of which is progressive tax. Progressive taxes are expected to increase regional revenues. In addition to progressive taxes, service quality, sanctions, awareness, and tax knowledge can also trigger an increase in regional income. This study aims to determine the effect of progressive tax rates, service quality, sanctions, awareness, and tax knowledge on motor vehicle taxpayer compliance. The population in this study were all taxpayers at the UPTD Services and Retribution of the Province of Bali in Denpasar City so that a sample of 100 taxpayers was obtained using accidental sampling data determination techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that progressive tax rates have a negative effect on motor vehicle taxpayer compliance at the UPTD Service and Retribution of the Province of Bali and service quality, sanctions, awareness, and tax knowledge have a positive effect on motor vehicle tax compliance at the UPTD Service and Retribution Province of the Province. Bali. This research can provide information about progressive tax rates, service quality, sanctions, awareness, and tax knowledge of motor vehicle taxpayer compliance, because this can affect increasing local revenue.
 Keywords: Progressive Tax Rates, Service Quality, Sanctions, Awareness , And Tax Knowledge

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Payakumbuh

Motor vehicle tax is part of the local tax that contributes greatly to regional income in the city of Payakumbuh. Taxpayer compliance in paying taxes will be able to increase tax revenues so that regional income for development also increases. This study aims to obtain empirical evidence regarding the elements that can affect the compliance of motor vehicle taxpayers in paying their obligations. The variables that are the focus of this study are the influence of taxpayer awareness, sanctions, service quality and tax socialization on motor vehicle taxpayer compliance in Payakumbuh. This study took the population of motorized vehicle taxpayers who were recorded in SAMSAT Payakumbuh city by determining the sample using simple random sampling method. Data were collected by distributing questionnaires and the data analysis technique used multiple linear regression analysis. From this study, it was found that three elements, namely taxpayer awareness, tax service quality and tax socialization have an influence on taxpayer compliance in paying motor vehicle taxes in Payakumbuh, but for tax sanctions have no effect on taxpayer compliance in paying vehicle taxes. motorized in the city of Payakumbuh.

PENGARUH SANKSI, RAZIA LAPANGAN DAN PROGRAM E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KABUPATEN SUMBAWA BARAT

This study aims to determine the effect of sanctions, field raids and the E-SAMSAT program on the compliance of motorized vehicle taxpayers in the district of West Sumbawa. The population in this study is motor vehicle taxpayers who use E-SAMSAT and are registered at the SAMSAT Taliwang office, West Sumbawa Regency with a sample of 100 taxpayers. The data analysis technique used in this study is multiple linear regression with data collection using a questionnaire. Based on the results of the study, it shows that tax sanctions have a positive effect on motor vehicle taxpayer compliance, field raids have a positive effect on motor vehicle taxpayer compliance, and the E-SAMSAT program has a positive effect on motor vehicle taxpayer compliance. 
 Keywords: Sanctions; Field Raids; e-SAMSAT; Taxpayer Compliance

The The Influence of E-Samsat Program, Mobile Samsat, Taxpayer Satisfaction and Tax Socialization on Motor Vehicle Taxpayer Compliance

This research aims to identify the effect of e-Samsat, mobile Samsat programs, taxpayer satisfaction and tax socialization on motor vehicle taxpayer compliance. The theory used in research is the Theory of Planned Behavior and the Technology Acceptance Model theory. This research was attempted at the Grobogan SAMSAT Office with a total population of 532,303 taxpayers. The size of the illustrations is calculated using the slovin formula so that 406 illustrations in 2021 must be taxed. The procedure for determining illustrations uses accidental sampling. Collecting information in this study using primary data. Distribution of questionnaires and information analysis method used is a multiple linear regression analysis. The research results show that the e-samsat, mobile samsat and mandatory satisfaction programs have a positive effect on motor vehicle tax compliance while tax socialization has no effect on motor vehicle tax compliance.

The Effect of Progressive Tax Implementation, Tax Sanctions and Tax Knowledge on the Level of Motor Vehicle Taxpayer Compliance in Palembang City (Case Study on WPOP Joint Office Samsat City of Palembang I)

This study aims to analyze the effect of applying progressive taxes, tax sanctions, and tax knowledge on the level of compliance of motor vehicle taxpayers in the city of Palembang (a survey of taxpayers at the Joint Samsat Office of Palembang I). The method used in this study is a descriptive method with a quantitative approach. The sources of data used in this study are primary data sources. The data collection technique used is distributing 100 questionnaires to taxpayers who register for progressive tax at the Joint Samsat Office of Palembang City I. The sampling technique in this study is non-probability sampling with incidental sampling. The data analysis method in testing the hypothesis used in this study is multiple regression analysis. The results of hypothesis testing prove that there is an effect of applying progressive taxes, tax sanctions, and tax knowledge on the level of compliance of motorized vehicle taxpayers at the Palembang City Joint Office I.

Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Wajib Pajak di Samsat Makassar)

The Effect of E-Samsat Implementation and Tax Sanctions on Motor Vehicle Taxpayer Compliance which variables have the dominant effect on motor vehicle tax compliance. The variables in this study are the implementation of E-Samsat as the first independent variable , tax sanctions as the second independent variable , and motor vehicle taxpayer compliance as the dependent variable . The population in this study are motor vehicle taxpayers registered in the Makassar Samsat in 2020 as many as 2236 people.

PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK,TINGKAT PENGHASILAN, DAN SAKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB KENDARAN BERMOTOR PADA KANTOR SAMSAT SIDIKALANG

The purpose of this study was to determine the effect of tax knowledge, taxpayer awareness, level of income and tax sanctions on motor vehicle taxpayer compliance. This research was conducted at the Sidikalang Samsat. The number of samples in this study were 100 respondents with the sampling method using the method of collecting research data from the available set of respondents (convenience sampling). Data analysis techniques used in this research were descriptive statistics, data quality testing, multiple linear regression, classical assumption testing and hypothesis testing. Partial test results (t test) show that tax knowledge has a significant value of 0.029, taxpayer awareness has a significant value of 0.42, income level is 0.007, and tax sanctions are 0.000, which means it has a significant value <0.05. Based on the results of the analysis, it can be seen that tax knowledge, taxpayer awareness, income levels and tax sanctions have a significant effect on motor vehicle taxpayer compliance in the city of Sidikalang.Keywords : Tax Knowledge, Taxpayer Awareness, Income Level, Tax Sanctions

Factors Affecting Motor Vehicle Taxpayer Compliance

Purpose: Tax is the most significant source of revenue for a country, especially Indonesia. Achieving the level of taxpayer compliance and maintaining the level of compliance is a matter of concern in both developed and developing countries. This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Joint Samsat Office, Tabanan City.Methodology:The data analysis method used is multiple linear regression. This type of research is research with primary data obtained from the answers of individual taxpayers registered at the Joint Samsat Office in Tabanan City, namely answers to a series of questions from a questionnaire posed by researchers regarding the factors that influence taxpayer compliance. The sample was determined using nonprobability sampling with an accidental sampling technique.Findings: The results of this study indicate that good service quality, intense religiosity, and high subjective norms significantly affect individual taxpayer compliance registered with the Joint Samsat Office, Tabanan City.Implication:This research can motivate the Tabanan City Samsat Joint Office to maintain good service quality for the satisfaction and comfort of taxpayers in carrying out their tax obligations.

The Influence of Tax Sanction Avoidance and Taxpayer Income on Motor Vehicle Tax Compliance in Jakarta with Taxpayer Awareness as Moderation

This study aims to examine the effect of tax sanctions avoidance and the amount of taxpayer income on the compliance of motor vehicle taxpayers in Jakarta with taxpayer awareness as moderation. The distribution of the Google form questionnaire (primary data) with the subject, namely motor vehicle taxpayers whose vehicles have Jakarta plates (plate B), and processed using Smart PLS by testing data validity using outer loading and data reliability using construct reliability and validity. The result obtained by this research by bootstrapping method is that the avoidance of tax sanctions has no effect. In contrast, the amount of taxpayer income and taxpayer awareness have a significant positive effect on motor vehicle taxpayer compliance, and taxpayer awareness does not moderate the effect of tax penalty avoidance and the amount of taxpayer income on motor vehicle taxpayer compliance. Submission of research to be input and information regarding the views of taxpayers regarding the compliance of motor vehicle taxpayers in Jakarta where the government can also continue to improve and develop facilities continue to be adequate and support taxpayers in carrying out their taxpayer compliance. This facility must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance.