Motor Vehicle Taxpayers Research Articles

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.

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.

Kepatuhan Wajib Pajak Dan Pemutihan Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Samsat Padang Pariaman

The purpose of this study was to obtain empirical evidence of the influence, taxpayer compliance and tax bleaching on motor vehicle tax revenues. The location of this study is at the SAMSAT Padang Pariaman Office. The receipt of motor vehicle taxis all income or gains generated from motor vehicle taxes such as annual PKB, receipts from fines given to taxpayers who have arrears, as well as other vehicle tax revenues related to motor vehicle tax. The sample determination method used in this study is an incidental sampling method. The data collection method in this study is a questionnaire method that is distributed to motor vehicle taxpayers as many as 100 questionnaires. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis, it shows that taxpayer compliance and tax bleaching have a significant positive effect on motor vehicle tax revenues. This research is expected to provide more in-depth information and understanding, and it is hoped that taxpayer compliance will increase and tax bleaching programs will continue to be held so that motor vehicle tax revenues increase.

Determinan Minat Keprilakuan Pengguna E-Samsat di Kota Denpasar dengan Pendekatan UTAUT

E-Samsat is one of the implementations of e-government which is intended to provide convenience for the public in carrying out tax obligations, especially paying motor vehicle taxes. This study aims to examine and analyze the determinants of interest in using the e-samsat system for motor vehicle taxpayers in Denpasar City using the UTAUT theory approach. Two personal factors, namely self-efficacy in using the web system and perceptions of security control, are also added as constructs that influence the intention to use the e-samsat system. A total of 400 respondents were collected using a questionnaire survey method with purposive sampling technique. Data analysis used the linear regression method with the SPSS version 25 application. The results showed that the variable effort expectations, performance expectations, self-efficacy in using the web system and perceptions of security control had a positive effect on the intention to use e-samsat. However, social influence was not found as a construct that had an effect on the intention to use e-samsat.
 Keywords: E-government; E-Samsat; UTAUT; Intention to Use System

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Medan Selatan

Taxpayer compliance is one of the measuring instruments for the success of motor vehicle tax revenues. This study aims to analyze the influence of economic conditions, tax sanctions and modernization of the tax administration system towards the compliance of motor vehicle taxpayers in Samsat South Medan. The theory used in this study is Risk Opposing Theory (Risk Aversion Theory). The population in this study was all motor vehicle taxpayers registered at the Samsat Joint Office in Medan Selatan with a total sample of 271 samples The sample determination technique is accidental sampling. This research is a type of quantitative research using primary data, data obtained by spreading questionnaires. Analytical techniques that Used is multiple linear regression with first a classical assumption test consisting of a normality test, a multicolenierity test, and a heteroskedasticity test. After the classical assumption test fulfilled followed by hypothesis test with t test and F test. The results showed that both partially and simultaneously the variables of the quality of economic conditions, tax sanctions, and modernization of the tax administration system positively affect to the compliance of motor vehicle taxpayers in Samsat South Medan.

Pengaruh Sosialisasi Perpajakan, Pengetahuan Peraturan Perpajakan dan Kualitas pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Daerah Banyuasin

The purpose of this study was to determine the effect of motor vehicle tax compliance. In his research, the authors studied "The Influence of Tax Socialization, Knowledge of Tax Regulations and Service Quality on Motor Vehicle Taxpayer Compliance in the Banyuasin Region" who make vehicle tax payments. the object used in this study is the Banyuasin Samsat tax service office. it is known that the number of vehicle taxpayers is 3,164 samples in this study using the non-probability sampling method with 100 respondents from motor vehicle taxpayers at the Banyuasin Samsat Service Office in 2023. The data used is primary data through a questionnaire containing respondents' answers using the Likert method. Data analysis used in this study is multiple linear regression analysis. Meanwhile, based on the F test, it can be concluded that tax socialization has a negative effect on motor vehicle taxpayer compliance, while knowledge of tax regulations has a positive effect on motor vehicle taxpayer compliance, as well as service quality has a positive effect on motor vehicle taxpayer compliance. This shows that the independent variables together are able to explain the dependent variable.

The Effect Of Taxpayer Awareness, Public Service Accountability, And Tax Sanctions On Motor Vehicle Taxpayer Compliance

This study aims to determine the effect of taxpayer awareness, public service accountability and tax sanctions on motor vehicle taxpayer compliance. The data used is primary data obtained by distributing questionnaires to motor vehicle taxpayers in SAMSAT Gorontalo City. The determination of samples in this study used the slovin formula so that the number of samples in this study amounted to 139. Data analysis in this study used SEM (Structural Equation Modeling) analysis with the help of the AMOS program.
 The results showed that 1) Taxpayer awareness has a significant effect on motor vehicle taxpayer compliance, 2) Public service accountability has an insignificant effect on motor vehicle taxpayer compliance, 3) Tax Sanctions have no significant effect on motor vehicle taxpayer compliance, 4) Taxpayer awareness, public service accountability, and tax sanctions simultaneously affect motor vehicle taxpayer compliance

The Effect Of Taxpayer Awareness, Public Service Accountability, And Tax Sanctions On Motor Vehicle Taxpayer Compliance

This study aims to determine the effect of taxpayer awareness, public service accountability and tax sanctions on motor vehicle taxpayer compliance. The data used is primary data obtained by distributing questionnaires to motor vehicle taxpayers in SAMSAT Gorontalo City. The determination of samples in this study used the slovin formula so that the number of samples in this study amounted to 139. Data analysis in this study used SEM (Structural Equation Modeling) analysis with the help of the AMOS program.
 The results showed that 1) Taxpayer awareness has a significant effect on motor vehicle taxpayer compliance, 2) Public service accountability has an insignificant effect on motor vehicle taxpayer compliance, 3) Tax Sanctions have no significant effect on motor vehicle taxpayer compliance, 4) Taxpayer awareness, public service accountability, and tax sanctions simultaneously affect motor vehicle taxpayer compliance

DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

The Indonesian government had an abundance of resources but still sets taxes as a source of state revenue. This strategy were used so that the people have high competitiveness. One of them was through motor vehicle tax. The tax target was achieved if there was taxpayer compliance in paying taxes. Therefore, this research looked for things that encourage taxpayers to comply with paying motor vehicle taxes. Primary data was collected from 87 respondents who became the sample data of this study to motor vehicle owners in one of the villages in West Bandung Regency. The research analysis utilized descriptive methods and correlation techniques along with associative hypothesis testing. The results of data processing found that knowledge about taxation, quality of tax services, tax sanctions, and technology in tax services had a significant effect on taxpayer compliance partially and significantly. The summary that could be drawn from this research was that knowledge, service quality, tax sanctions and the use of technology have an impact on the compliance of taxpayers in the environment. However, it could be seen from the results that greater efforts were still needed to improve the compliance of motor vehicle taxpayers.

Dampak Inovasi Layanan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Sumenep)

The Impact of Mobile Samsat Service Innovation on Motor Vehicle Taxpayer complione (a case of the Sumenep Samsat office). Theisis : Accounting study program, Fakulty of conomics and Businees, Wiraraja University. Supervisor : Isnani Yuli Andini S.,.M.Ak. This study aims to determine the impact of mobile Samsat service innovation on motor vehicle taxpayer compliance. Tax is a fee that can be imposed without reciprocal services or direct compensation. This research is a qualitative research. The data sourced from interviews through a list of texts obtained through informants who were sampled in the study. Data analysis used data reduction analysis, data presentation and counclusion drawing. The results of the data reduction analysis showed that the exintence of mobile Samsat services had a positive impact, both for the Samsat office and the community on motor vehicle taxpayer compliance. Analysis of data presentation shows that there is a mobile samsat on motorized vehicle tax compliance, which has increased every year. The analysis concludes that the existence of mobile Samsat innovation services has a positive impact on the community and the Samsat office. The impact is to make it easier for people to pay taxes, especially taxpayers who live far from the Samsat office. So that with the existence of a circular samsat, taxpayer compliance is increasing.The obstacles faced when the mobile samsat service took place were problems in the internet network section and when rhe samsat office held evenrs. This is what makes mobile samsat service unable to operate properly and on time.

Analisis Faktor yang Membentuk Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Bersama Samsat Praya

Tax compliance is a condition where taxpayers fulfill all tax obligations and exercise their tax rights. This research aims to identify the main factors that shape taxpayer compliance in the office of the joint Samsat Praya. This study uses primary data with data collection techniques carried out by distributing questionnaires to taxpayer respondents. The number of samples used was 150 respondents. The research method used is factor analysis using the Principal Component Analysis (PCA) approach. The results showed that the 19 variables analyzed produced five main factors that we're able to explain 61.712% of the factors causing motor vehicle taxpayer compliance in the office of the joint Samsat Praya. Of the 5 main factors formed, there are two internal factors and three external factors that affect the compliance of motor vehicle taxpayers in the office of the joint Samsat Praya. Internal factors that are formed are Knowledge and Understanding of Taxes and Awareness of Taxpayers with external factors which include Quality and Service, Compliance, and Warnings and Sanctions.

Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama (BBN) Kendaraan Bermotor, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan sebagai Variabel Moderating

The purpose of this study was to determine the effect of the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Name Duties and the Quality of Tax Services on the Compliance of Motor Vehicle Taxpayers with Tax Socialization as a Moderating Variable at UPT. Samsat Medan Utara. The research approach used in this study is associative. The sampling technique used is incidental sampling. Data was collected by distributing questionnaires to motorized vehicle taxpayers registered with the UPT. North Medan Samsat. The data analysis technique used in this study is the classical assumption test, multiple linear regression, t-test, f test, coefficient of determination, and moderating regression analysis using the IBM SPSS Version 26.0 program. The results of this study indicate that partially Bleaching Motor Vehicle Taxes has an effect on compliance with motorized vehicle taxpayers, Exemption of Transfer of Names for Motorized Vehicles has an effect on compliance with motorized vehicle taxpayers and the Quality of Tax Services does not affect compliance with motorized vehicle taxpayers. Simultaneously the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Ownership of Motor Vehicles, and the Quality of Tax Services have a significant effect on the compliance of motorized vehicle taxpayers. Motor Vehicle Taxpayer Compliance. Socialization of Taxation as a moderating variable is not able to moderate the relationship between Tax Service Quality and Motor Vehicle Taxpayer Compliance UPT. Samsat Medan Utara.

FAKTOR-FAKTOR YANG MEMPENGARUHI KESADARAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KAB SUKOHARJO

In this study, the impact of the following factors will be assessed: (1) taxpayer awareness of motor vehicle taxpayer compliance in Sukoharjo regency; (2) Tax sanctions on motor vehicle taxpayer compliance in Sukoharjo regency; (3) taxation socialization of motor vehicle taxpayer compliance in Sukoharjo regency; and (4) taxpayer service quality on motor vehicle taxpayer compliance in Sukoharjo regency. 541,604 people made up the study population, and 100 taxpayers made up the sample. Data collection techniques through surveys and to analyze data using validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity Test), T test, F test, and R Test. Significance value of 0.25 obtained from the analysis of the T test indicates that the taxpayer awareness variables significantly affect taxpayer compliance. Significance score of 0.04 indicates that the variable tax sanctions have a considerable impact on taxpayer compliance. Significance score of 1,000 indicates that the tax socialization variable has no significant effect on taxpayer compliance. Significance value of 0.046 indicates that the quality of tax services that vary significantly affect taxpayer compliance.

FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAXES IN KULON PROGO

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, the drive thru Samsat system, progresive tax rates, and socialization of taxation on taxpayer compliance in paying motor vehicle taxes. This research was carried out at SAMSAT Kulon Progo, precisely in Kapanewon Sentolo. The number of samples in this study were 110 respondents with the sampling method using convenience sampling. This data collection was done by distributing questionnaires. The data analysis technique used in this research was multiple linear regression analysis. Based on the results of multiple linear regression analysis, it can be seen that taxpayer awareness, tax sanctions, and tax socialization have an effect on taxpayer compliance, while the drive thru system and progressive tax rates have no effect on motor vehicle taxpayer compliance.

The Effect Of The Implementation Of E-Samsat And Tax Sanctions On The Level Of Compliance Of Motor Vehicle Taxpayers In The Regional Revenue Agency Of North Sulawesi Province In 2019-2021

Tax accounting is a matter of being able to determine the amount of tax owed based on a financial statement prepared by the company. In general, tax accounting is an accounting that is set for a purpose in order to obtain a determination of the amount of tax owed. Sistem Administrasi Manunggal Satu Atap (SAMSAT). E-samsat is a breakthrough from related parties to make it easier for taxpayers to carry out their obligations to pay motor vehicle taxes in their jurisdiction. Tax sanctions are a guarantee that the provisions of tax laws and regulations (tax norms) will be followed/obeyed/obeyed (Mardiasmo, 2019:72). This study has the aim of determining the effect of the application of E-samsat and tax sanctions on the level of compliance of motor vehicle taxpayers at the Regional Revenue Agency of North Sulawesi Province. The type of research used in this study is correlation quantitative research. The number of samples used was 100 respondents using the purposive sampling method collected through a questionnaire (google form). This study uses data analysis techniques, namely multiple linear regression analysis. The results of this study show that the application of E-samsat does not affect the level of compliance of motor vehicle taxpayers, while tax sanctions have a positive effect on the level of compliance of motor vehicle taxpayers at the Regional Revenue Agency of North Sulawesi Province.

Pengaruh Penerapan Elektronik Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Samsat Jakarta Selatan

The application of E-Samsat in South Jakarta is considered as an alternative that has more advantages, even so there are still some taxpayers who do not fulfill their tax obligations, including in terms of paying motor vehicle tax. The purpose of this study is to determine the effect of the application of Electronic Samsat on the compliance of motor vehicle taxpayers at the South Jakarta samsat office. In this study using associative methods with a quantitative approach.. The results of this study explained that the application of E-Samsat had a significant and positive effect on motor vehicle taxpayer compliance at the South Jakarta samsat office. This can be seen in the results of the correlation coefficient test of 0.823 which can be interpreted to have a strong influence and the results of the determination coefficient test that the application of Electronic Samsat has an effect of 67.7% on the compliance of motor vehicle taxpayers at the South Jakarta samsat office.

The Influence of Service Quality and the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance with Tax Sanctions as Moderating Variables in Sidoarjo during the Covid-19 Pandemic

This study aims to determine the effect of service quality and the drive thru samsat system on motor vehicle taxpayer compliance, whether tax sanctions are able to moderate service quality and the drive thru samsat system on motor vehicle taxpayer compliance. This research method uses quantitative, data collection is done by distributing questionnaires. The population in this study were students of the 2018 accounting study program. The sampling technique used in this study was using the slovin formula as many as 155 respondents. The data analysis technique used is the PLS-SEM analysis technique with the SmartPLS V.3 program. The results of the study show that service quality has no significant effect on motor vehicle taxpayer compliance, the drive thru system has a significant effect on motor vehicle taxpayer compliance, tax sanctions are not able to moderate service quality on motor vehicle taxpayer compliance, tax sanctions are able to moderate the Samsat drive system. thru on motor vehicle tax compliance.