Motor Vehicle Taxpayers Research Articles

Influence of service, innovation, integrity on taxpayer compliance with education as a moderating variable at the UPT PPD/Samsat Karimun Office

Purpose: This study analyzes the influence of service, innovation, and integrity on taxpayer compliance with education as a moderating variable in the UPT PPD/Samsat Karimun office. Methodology: This study used a quantitative and descriptive approach with a population of all 2-Wheeled Motor Vehicle Taxpayers, namely 64,003 people, to obtain a sample of 156 respondents. This study used primary data with data sources, distributing Google form questionnaires, and going directly to the field. The data analysis technique used is the partial least squares (PLS) approach, which is a structural equation model (Structural Equation Modeling or SEM) based on components or variants, SmartPLS 4.0. Results: Based on the results of this study, it can be concluded that 1) service quality has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.305 and T-statistic of 2.235. 2) Innovation does not have a significant effect on taxpayer compliance, with an original sample value (O) of 0.252 and T-statistic of 0.870. 3) Integrity has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.370 and T-statistic of 2.082. 4) Service does not have a significant effect on tax education, with an original sample (O) value of 0.043 and T-statistic of 0.197. 5) Innovation has a significant positive effect on tax education, with an original sample (O) value of 0.313 and T-statistic of 1.984. 6) Integrity does not have a significant effect on tax education, with an original sample (O) value of 0.529 and T-statistic of 1.916. 7) Service has a significant positive effect on taxpayer compliance through education, with an original sample (O) value of 0.308 and T-statistic of 2.091. 8) Innovation does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.059 and T-statistic of 0.367. 9) Integrity does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.100 and T-statistic of 0.510. 10) Education has a significant positive influence on taxpayer compliance, with an original sample value (O) of 0.419 and T-statistic of 1.976.

PENGARUH KUALITAS PELAYANAN PEMBAYARAN E-SAMSAT TERHADAP KEPUASAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus pada Kantor Samsat Kabupaten Banyuwangi)

Effect Of E-Samsat Payment Service Quality On Motor Vehicle Taxpayer Satisfaction At The Samsat Office, Banyuwangi Regency. The e-Samsat payment service is no stranger to big cities, especially East Java. With e-Samsat services, people no longer need to queue to pay taxes, they can just pay at home without leaving the house. Samsat Banyuwangi is one of the offices that is successful in implementing an online payment system, this is an effort to improve services to taxpayers with fast and convenient service on an ongoing basis. E-Samsat is one proof of increasing motor vehicle tax payment services. The importance of analyzing data in research is to know clearly about the empirical relationship between the two variables studied. The analytical tool used by the researcher is quantitative data analysis, which is a structured report form which is stated with numbers, formulas that can be proven and tested for truth. The data collection method used in this research is using a questionnaire or questionnaire. The results of this study are the influence of service quality (X) on motor vehicle taxpayer satisfaction (Y). based on the results of empirical testing of the hypothesis by using product moment statistics, it produces a number of 0.214 which when compared to the critical price r table product moment for N = 96 with a significance level of 95%, the critical price for N = 95 with a significance level of 95%. The working hypothesis (Hi) is accepted, the null hypothesis (Ho) is rejected.

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.

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 Influence Of Quality Of Service, Motor Vehicle Tax Breaking Program, Motor Vehicle Tax Exemption And Vehicle Taxpayer's Awareness On Compliance To Pay Vehicle Tax In Bangka Beitung Islands Province

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan, program pemutihan pajak kendaraan, program pembebasan bea balik nama dan kesadaran wajib pajak terhadap kepatuhan wajib pajak pemilik kendaraan bermotor di provinsi kepulauan Bangka Belitung. Jenis penelitian ini adalah Penelitian kuantitatif dengan sumber data dalam penelitian ini adalah data primer dan sekunder. Sampel dalam penelitian ini adalah 280 responden. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil penelitian yang telah dilakukan, ditemukan hasil sebagai berikut; Program pemutihan pajak kendaraan dan program pembebasan bea masuk pengembalian nama kendaraan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak karena kedua variabel ini didasarkan pada niat dan perilaku wajib pajak karena kedua variabel ini memberikan kemudahan dan keringanan dalam hal perpajakan, terutama pajak kendaraan untuk mendorong niat masyarakat sehingga menimbulkan perilaku untuk mematuhi semua aturan perpajakan dan administrasi yang berlaku. Kualitas pelayanan dan kesadaran wajib pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak karena kedua variabel tersebut didasarkan pada niat membayar pajak kendaraan berdasarkan faktor internal dan eksternal seorang wajib pajak dimana niat tersebut dapat menyebabkan perilaku seseorang patuh atau tidak terhadap pajak kendaraan bermotor.

Video Persuasif Sebagai Upaya Peningkatan Jumlah Pembayaran Pajak Kendaraan Bermotor Di Kabupaten Lombok Tengah

Rapid advances in technology, especially through online and offline media, have changed the way people connect, access information and share views. YouTube has become the main platform for users to interact and distribute multimedia content, one of the contents of which is persuasive videos. Persuasive videos influence and convey messages to the public, such as raising awareness about the obligation to pay motor vehicle tax. The method used is the Multimedia Development Life Cycle (MDLC) method in making persuasive videos. MDLC stages include concept, design, material collection, assembly, testing, and distribution. The video was produced with a focus on motor vehicle tax payment guidelines, with a duration of 2 minutes 12 seconds. Evaluation carried out through a survey of STMIK Lombok students and verification by SAMSAT employees, shows that this video is effective in conveying information and increasing public understanding about the importance of paying motor vehicle tax. Respondents prefer presenting content via video rather than photos or writing.

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.

Collaborative Process for Implementing E-Payment in Payment of Motor Vehicle Taxes in West Sulawesi Province

This research aims to analyze and examine the collaborative process of implementing E-Payment in paying motor vehicle taxes in West Sulawesi Province. This research uses a qualitative type of research with a phenomenological approach. Data collection techniques namely observation, interviews and document review were used. This research was carried out in West Sulawesi Province with the type of research used was qualitative with a descriptive approach. The collaborative process for implementing E-Payment in paying motor vehicle tax in West Sulawesi Province has not been optimal. This can be seen in the aspect of compromise or cooperation which is still low due to using applications that are still semi-online. The communication aspect is still low because there are still people who don't have cellphones and are happy with manual payments. In the aspect of freedom and equality, all stakeholders do not yet support each other between agencies so they tend to carry out their respective duties and functions without effective coordination. Aspects of capability and trust are still low because there are still Samsat offices that cannot implement E-payments. The aspect of uniting strength and commitment has not been effective because there are often miscommunications regarding the Samsat data base.

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 KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN SAMSAT TALIWANG

This research aims to examine the influence of taxpayer awareness, tax knowledge, tax sanctions and service quality on taxpayer compliance in paying motor vehicle tax at the Samsat Taliwang office. This research uses a sampling technique with a purposive sampling method, namely using a population that has predetermined criteria to be used as a sample. The sample in this study numbered 97, namely tax payers in West Sumbawa Regency. The data analysis technique used in this research is multiple linear regression analysis using SPSS software. The results of this research show that Taxpayer awareness has a positive and significant effect on taxpayer compliance. Tax knowledge influences taxpayer compliance. Partial tax sanctions do not have a significant effect on taxpayer compliance. Partial service quality does not have a significant effect on taxpayer compliance. Based on the hypothesis test, taxpayer awareness and tax knowledge have a positive and significant effect on taxpayer compliance in paying motor vehicle taxes. Meanwhile, tax sanctions and partial service quality do not have a significant influence on taxpayer compliance.

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