Motor Vehicle Taxpayers Research Articles

EFFECT OF TAX SANCTIONS, TAXAtION KNOWLEDGE AND TAXPAYER AWARENESS ON PAYING MOTOR VEHICLE TAX IN BREBES REGENCY

The effect of tax sanctions, knowledge of taxation and awareness of taxpayers to paying motor vehicle taxes in Brebes Regency. This study aims to determine the effect of tax sanctions, tax knowledge and taxpayer awareness on motor vehicle taxpayer compliance in Brebes Regency. This type of research is descriptive quantitative. The data used in this research is primary data. The population as many as 29,411 units of taxpayer motorized vehicles, from the data obtained 100 respondents with the sampling method using the random sampling method. Data was collected through the distribution of questionnaires. The analysis used is multiple linear regression analysis method. The results of this study indicate that tax sanctions, knowledge of taxation and awareness of taxpayers affect the compliance of motorized vehicle taxpayers at the Brebes district Samsat office either partially or simultaneously. Based on the results of research analysis shows that tax sanctions, tax knowledge and awareness of taxpayers affect the compliance of motorized vehicle taxpayers at the Brebes district Samsat office.

TAXPAYER COMPLIANCE IMPROVEMENT STRATEGY MOTOR VEHICLES IN NORTH CENTRAL TIMOR DISTRICT

<table border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top"><p>North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development issues in this region is the problem of poverty. The regional revenue sector that is most relied upon is from the tax sector, including the motor vehicle tax. However, field facts show that there are still very high people who do not pay motor vehicle taxes. This study aims to determine the partial and simultaneous effect of the variables of taxpayer awareness, service quality, taxpayer knowledge, taxpayers' income and sanctions for taxpayer compliance and how to determine the right strategy in order to improve motor vehicle taxpayer compliance in North Central Timor Regency. The analytical tools used are multiple linear regression and Process Hierarchical Analysis (AHP). The results of the study show that all variables have a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the implementation of E-Government. The results of the study show that all variables have a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the implementation of E-Government. The results of the study show that all variables have a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the implementation of E-Government.</p></td></tr></tbody></table>

Tax Knowledge and Service Quality to Motor Vehicle Taxpayer Compliance

There are so many people who have vehicles that are not aware of the benefits and importance of taxpayer compliance. This problem is marked by the increasing number of motorized vehicles every year, but not in tandem with the number of taxpayers' vehicles re-registering and paying taxes at the SAMSAT office. After being identified, the reasons were partly because public knowledge about tax regulations and procedures was deemed not optimal and the quality of service seemed unsatisfactory for some people. To ensure that, this research is here with the aim of revealing the public perception of taxpayers. Reviewing the extent of their knowledge of taxation and their level of satisfaction with the quality of services provided. This effort brings us to the question: whether tax knowledge and service quality can affect taxpayer compliance or not. This type of research is a case study with a quantitative approach. The population taken is the taxpayer of two-wheeled motorized vehicles registered in SAMSAT DIY. By using convenience sampling technique, we determine a sample of 102 people who come from two-wheeled motorized vehicle taxpayers as respondents who will fill out the questionnaire. Data were analyzed using descriptive statistics, multiple linear regression, F-test, and coefficient of determination. The results of this study indicate that the variables of tax knowledge and service quality are proven to affect taxpayer compliance in paying for two-wheeled motorized vehicles.

Tax System Modernization and Incentive Policies' Impact on Taxpayer Compliance in Motor Vehicle Tax E-Payment

This study aims to determine the influence of modernization of the tax administration system and tax incentive policies on the compliance of motor vehicle taxpayers in Bekasi City. This research approach is a quantitative research using primary data through the distribution of questionnaires. The sampling technique of this study was purposive sampling with a total sample of 100 respondents. The data analysis technique of this study uses the Partial Least Square (PLS) technique with the help of the SmartPLS 3.0 program. The results showed that the modernization of the tax administration system and tax incentive policies had a positive effect on the compliance of motor vehicle taxpayers. This is because when the government imposes social isolation policies and outdoor activity restrictions amid a pandemic, the online system put in place may be a solution for taxpayers. This is because the motor vehicle tax bleaching program is very advantageous for vehicle taxpayers, particularly for taxpayers who have arrears or fines from late vehicle tax payments.

Pengaruh Edukasi Pembayaran Pajak; Implementasi e-Samsat dan Program Pemutihan Pajak Kendaraan

This study aims to determine the effect of the vehicle tax bleaching program, the implementation of e-samsat, and taxpayer awareness on compliance in paying motor vehicle tax. The number of samples in this study was 100 respondents with a sampling method using the accidental sampling method. Data collection is carried out through questionnaires. The technical data analysis used in this study is multiple linear regression and uses SPSS IMB version 16.0. The results of this study show that the vehicle tax bleaching program and compulsory awareness have a positive and significant effect on taxpayer compliance. Meanwhile, the implementation of e-samsat does not significantly affect taxpayer compliance

Pengaruh Prosedur Pembayaran Pajak, Sanksi Pajak, Kesadaran Pajak Terhadap Kepatuhan Pajak Kendaraan Bermotor Di Samsat Kabupaten Sidoarjo

State revenue in the role of taxpayers is very large. In order for taxpayers to comply with laws and regulations, taxpayers are required to comply so that state revenues can increase. However, state revenues are also increasing and the number of taxpayers may not increase because of the arrears in payment of vehicle taxes that do not pay taxes. The purpose of this study was to examine the effect of tax payment procedures, tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. The population in this study are all motorized vehicle taxpayers registered at the Sidoarjo Regency Samsat Office. in this study using quantitative methods. The analysis used in this research is partial least square (PLS). Based on the results of this study, it was concluded that the tax payment procedure had a negative and insignificant effect on motor vehicle taxpayer compliance. Tax sanctions and taxpayer awareness have a positive and significant impact on motor vehicle taxpayer compliance. 
 
 Keywords: Procedure, sanctions, awareness, compliance

Implementation Of Online Annual Motor Vehicle Tax Payment Services In The Cibadak Samsat Area, Sukabumi Regency

The purpose of this study was to determine the implementation of the annual online motor vehicle tax payment service in the Cibadak Samsat area, Sukabumi Regency. This study uses a descriptive method with a qualitative approach. The research focus is based on the implementation theory of based on two dimensions, namely the dimensions of standards and policy objectives and the dimensions of communication between organizations. The respondents of this research are motor vehicle taxpayers and employees related to the researcher. The main instrument in data collection is in the form of questionnaires, and interviews and also assisted with observations and documentation/libraries. Data analysis used the Weight Mean Score formula to use the average score. The results of the study show that the implementation of the annual online PKB payment service has been going well. This can be seen from the application of online PKB payment services through the J'Bret Samsat program that is in accordance with policy standards and targets which can make taxpayers feel easy, fast, safe, transparent, and timely in making annual PKB payments so that taxpayers do not need to worry about delays in annual PKB payments when the taxpayer is in a different city. However, it was found that there are still not so many taxpayers who use online PKB payment services because there are still obstacles to its implementation.

Pengaruh persepsi kebermanfaatan dan kemudahan penggunaan e-samsat terhadap pembayaran pajak kendaraan bermotor di Kabupaten Bekasi

<p><em>The e-samsat application is an improvement from Bapenda service system in serving motor vehicle tax payments by Motor Vehicle Taxpayers. This study aims to determine the effect of taxpayers' perceptions of the usefulness and convenience of the e-samsat application as a factor that influences taxpayers in using the e-samsat application. This research use a quantitative method with the population Motor Vehicle Taxpayers who are registered in Samsat Bekasi Regency. The research results that taxpayers' perceptions of the usefulness of the e-samsat application have a positive effect on the use of e-samsat in motor vehicle tax payments, and taxpayers' perceptions of the ease of use of e-samsat applications have a positive effect on the use of e-samsat in Bekasi Regency.</em><em></em></p>

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BEKASI

Tax is one source of income for a country. The purpose of this research is to get empirical evidence about the effect of taxpayer awareness, moral obligations, quality of services, tax sanctions, tax understanding and knowledge and tax socialization on vehicle’s taxpayer compliance at Bekasi. The theory used in this research is Attribution Theory and Theory of Planned Behavior. The respondent's criteria used in this study are motor vehicle taxpayers who are registered at the Bekasi SAMSAT and self payments of vehicle’s tax. This research design uses a questionnaire as an instrument. Sampling in this study was conducted as many as 115 motor vehicle’s taxpayers who have passed the criteria. The sampling method used was convenience sampling.
 The results of the analysis and hypothesis testing showed that simultaneously or partially there are 3 variables that affect taxpayer compliance. 1. Taxpayer awareness, The effect of Taxpayer awareness on Taxpayer compliance because the higher the level of awareness of Taxpayers who have understood well how the benefits of paying taxes and the implementation of tax obligations are getting better. 2. Tax sanctions, the effect of tax sanctions is due to strict and consistent enforcement of tax laws in the country with respect to the sanctions given, it will be able to create high compliance because taxpayers have understood well what penalties or sanctions will be obtained if they do not pay their taxes. 3. Socialization of taxation is influential because the tax authorities often carry out tax socialization, taxpayers often see advertisements or explanations about taxation either through print media or the internet and understand the information provided by the tax authorities so that taxpayers increase information or understanding of taxation, so that socialization is carried out carried out by the tax authorities have been effective and on target.

Peran Sanksi Pajak dalam Memoderasi Pengaruh antara Tingkat Penghasilan dan Implementasi Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

This study aims to determine the effect of income level and the samsat drive thru system through motor vehicle taxpayer compliance and the role of tax sanctions in moderating income level and the samsat drive thru system through motor vehicle taxpayer compliance. The populations used in this study are taxpayers who pay their motorized vehicle taxes at the Samsat Drive Thru Polda Metro Jaya, South Jakarta. Sampling in this study use accidental sampling. Sources of data in this study came from questionnaires. The data analysis method uses Structural Equation Modeling (SEM) using Smart Partial Least Square version 3.0. The results of this study indicate that the level of income has a significant effect on motor vehicle taxpayer compliance. The samsat drive thru system has no significant effect on motor vehicle taxpayer compliance. Tax sanctions are not able to moderate the effect of income levels and the samsat drive thru system on motor vehicle taxpayer compliance.

Kepatuhan dalam membayar pajak Kendaraan bermotor di unit pelayanan pendapatan daerah Banjarmasin 1 dan 2

This study aimed to examine and analyze the effect of Motor Vehicle Tax Relief Incentives, Service Quality, Taxpayer Knowledge of Taxes, Tax Sanctions, Taxpayer Awareness, Tax Administration System Modernization, and Income on Compliance in Paying Motor Vehicle Taxes at UPPD Banjarmasin 1 and 2. The Population of this study was Motor Vehicle Taxpayers registered in UPPD Banjarmasin 1 and 2. The determination of the number of total samples used the Ferdinand Formula as many as 340 Motor Vehicle Taxpayers with purposive sampling technique. This Study used primary data in the form of a questionnaire. The data quality testing used validity and reability tests. The data analysis technique used was multiple regression analysis. The model fit test used the F-test and the coefficient of determination (R2), the hypothesis testing used the T-test. The results of this study indicated that motor vehicle tax relief incentives, service quality, knowledge of taxpayes about taxation, modernization of the tax administration system, and income significantly affected compliance in paying motor vehicle taxes at UPPD Banjarmasin 1 and 2. In contrast, tax sanctions and tax payer awareness did not significantly affecr the compliance in paying Motor Vehicle Tax in UPPD Banjarmasin 1 and 2.

Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Program Pemutihan Pajak Pada Kepatuhan Wajib Pajak Kendaraan Bermotor

The purpose of the research is to determine the factors that influence taxpayer compliance, namely tax knowledge, taxpayer awareness, and tax whitening programs. The study was held at the SAMSAT Bangli Joint Office. Respondents in the study amounted to 100 participants, selected through purposive sampling method. Data collection was carried out by distributing questionnaires directly and using google forms. Data were analyzed by multiple linear regression analysis. The results showed that tax knowledge, taxpayer awareness, and vehicle tax whitening programs had a positive effect on motor vehicle taxpayer compliance.
 Keywords: Knowledge; Awareness; Pemutihan Pajak Program; Taxpayer Compliance

Pengaruh Sistem Samsat Drive Thru, Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

This study was designed to examine the effect of driving through the Samsat system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions on motor vehicle taxpayer compliance with the PKB of the Medan City Tax and Correctional Authority. The type of data used in this study is raw data collected through a questionnaire to answer the researcher's questions. To test this hypothesis, the researcher used multiple linear regression model to find the relationship between the variables studied. The results showed that the drive-thru system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions had no significant effect on motor vehicle tax compliance.

Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Provinsi Aceh

This study aims to determine the effect of tax knowledge, taxpayer awareness, and motor vehicle taxpayers sanction on compliance with motor vehicle taxpayers (PKB) in Aceh Province. The population in this study were motor vehicle taxpayers who were registered at samsat office in Aceh Province. The data used are primary data by distributing questionnaires with google form. The method for determining non-probability sampling with Accidental Sampling techniques. Based on the Slovin formula obtained a sample of 100 taxpayers. Data analysis method uses validity test, reliability test, classic assumption test, multiple linear regression analysis, hypothesis testing and determination test.The result of hypothesis testing indicates that tax knowledge has a positive effect on motor vehicle tax compliance. Taxpayers awareness has a positive effect on motor vehicle tax compliance. Motor vehicle taxpayers sanction has a positive effect on motor vehicle tax compliance. Adjusted R Square value (R2) is 0,521 or 52,1%. So R2 of 52,1% is influenced by the variables used in this study while the remaining 47,9% is influenced by variables outside the research, for example public service accountability, fiscal service, and SAMSAT drive thru system.

Analysis of Motor Vehicle Tax Payment Compliance at Samsat Banyumas Regency

The purpose of this study is to analyze whether there is an effect of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle tax compliance (PKB) in Samsat Banyumas. Tax is one sector of state revenue. Motor vehicle tax is one that affects the high level of regional income. The sample in this study were respondents or motor vehicle taxpayers in the Banyumas Regency area. The results of the study of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle taxpayer compliance positively affect motor vehicle taxpayer compliance. Not only income but also supported by taxpayer awareness. Modernization of the tax payment system is a digital transformation from conventional to digital systems to simplify and accelerate tax administration.

The Effect of Taxpayer Knowledge, Taxpayer Awareness, and Service Quality on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency During the Covid-19 Pandemic

This study aims to determine Taxpayer Knowledge, Taxpayer Awareness and Service Quality Against Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic. This study uses primary data, namely questionnaires distributed to 50 respondents using random sampling technique as a sampling technique. The population of this study were residents of the Jabaran village of Kapas Melati Hamlet who used motorized vehicles. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, multiple linear regression test, coefficient of determination test and t test using SPSS. v.25 in data processing. The results of this study indicate that during the Covid-19 pandemic in Sidoarjo Regency, taxpayer knowledge has a significant effect on motor vehicle taxpayer compliance, taxpayer awareness has a significant effect on motor vehicle taxpayer compliance, and service quality has a significant effect on motor vehicle taxpayer compliance.

Effect of Fiscal Services, Tax Socialization, and Tax Sanctions on Motor Vehicle Taxpayer Compliance (Case Study on SAMSAT Lubuk Linggau City)

This Study aims to examine the effect of tax authorities, tax socialization and tax sanction on taxpayer compliance at SAMSAT Lubuklinggau City. The data collection technique used a questionnaire with a sample size of 100 people. This study implement multiple linear regression methods to analyze data. The result of this study indicate that all variables, namely tax authorities, tax socialization and tax sanction have a positive effect on taxpayer compliance. The research is expected to provide benefits to SAMSAT Lubuklinggau City to improve motor vehicle taxpayer compliance must consider tax authorities, tax socialization and tax sanctions.

Penilaian Kebijakan Publik Atas Pelayanan Pajak Kendaraan Bermotor di Sistem Administrator Manunggal Satu Atap

This research is a conceptual study to assess the quality of public services. Public Service is a public service carried out by the organizer to improve the quality and guarantee the provision of public services in accordance with the general principles of good government and corporations and to provide protection for every citizen and resident from abuse of authority in the provider of public services, legal arrangements are needed that support it. Public services about motor vehicle taxpayers in the SAMSAT office of Brebes Regency we can take care of it ourselves without being represented by others. Supporting factors and inhibiting factors for Motor Vehicle Taxpayer Services have used an Online system that makes it easier for the public to Extend Motor Vehicle Taxpayers, the environment around the SAMSAT Brebes Office is comfortable and safe which makes people feel comfortable when they are doing motor vehicle taxpayers It is necessary to improve excellent service to the community regarding services for the obligation to pay vehicle taxes and implement the SAMSAT program traveling regularly in places far from reach or in remote rural areas this embodies a commitment to providing the best service for the community.

DETERMINANTS OF TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAXES IN JEMBER

The purpose of this study is to examine and analyze the factors that influence taxpayercompliance in paying motor vehicle tax in Jember. The number of samples used in this studywere 100 respondents with the determination of the sample using accidental sampling method.Data collection using a questionnaire. The data analysis method uses data quality test analysis(validity test, reliability test), classical assumption test (normality test, multicollinearity test,heteroscedasticity test), determination coefficient, multiple regression analysis, t test and f test.The results of this study indicate that only the tax sanction variable has a partial effect, whiletaxpayer awareness, moral obligation, service quality, and tax sanctions have no significanteffect on taxpayer compliance. However, simultaneously it shows that the awareness oftaxpayers, moral obligations, quality of service, tax sanctions, and accountability of publicservices together have an effect on taxpayer compliance .Keywords: taxpayer awareness, moral obligation, service quality, tax sanctions, publicservice accountability, taxpayer compliance

The Effect of E-Samsat Implementation, Tax Knowledge, Service Quality, and Tax Sactions on Motor Vehicle Tax payer Compliance in East Surabaya

<p>One of the things that affects the taxpayer in carrying out his obligations as a good citizen is compliance in paying taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the compliance of the taxpayer, the higher the tax revenue will increase, and vice versa. The questionnaire used in this study were 100 questionnaire with the determination of samples is using the method of accidental sampling. Data collection is done by questionnaire method. There are several research methods used to achieve this research objective including descriptive statistical analysis, validity test, rehabilitation test, classical assumption test (normality test, multicollinearity test, heteroskedasticity test), multiple linear regression analysis, and t test.The results of this study show that the application of E-Samsat and tax sanctions has a positive effect on the compliance of motor vehicle taxpayers in East Surabaya. While The Knowledge of Taxation, and Quality of Service has no effect on the compliance of east Surabaya motor vehicle taxpayers.</p>