Vehicle Taxpayers Research Articles

The Influence of Tax Sanctions on Improving Compliance among Motor Vehicle Taxpayers: A Case Study of the Samsat Office in Bandung City, Indonesia

The Influence of Tax Sanctions on Improving Compliance among Motor Vehicle Taxpayers: A Case Study of the Samsat Office in Bandung City, Indonesia

Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam

Compliance with motor vehicle tax obligations is an attitude or action that demonstrates adherence to the law and tax obligations related to the ownership and use of motor vehicles. The purpose of this study is to determine whether Taxation Socialization, Service Quality, and Tax Sanctions simultaneously influence Compliance with Motor Vehicle Tax Obligations in Batam City. This research adopts a quantitative research method. The data source used in this study is primary data in the form of questionnaires distributed to taxpayers. The population consists of motor vehicle taxpayers registered at the Batam Centre Samsat Office, totaling 484,829. The sample size determined for this study is 416 respondents, calculated using the Slovin's formula. Data analysis in this study includes instrument testing comprising validity and reliability tests, classic assumption tests including normality test, multicollinearity test, heteroskedasticity test, multiple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and determination coefficient (R2). The results of this study indicate that Taxation Socialization, Service Quality, and Tax Sanctions individually and simultaneously have a significant influence on Compliance with Motor Vehicle Tax Obligations in Batam City.

Pengaruh Kesadaran Wajib Pajak, Pengatahuan Pajak, Sanksi Pajak, dan Tax Amnesty terhadap Kapatuhan Wajib Pajak Kendaraan Bermotor Roda Empat di Kota Kupang dengan Sosialisasi Pajak sebagai Variabel Moderasi (Studi di SAMSAT Kota Kupang)

This research aims to determine the influence of taxpayer awareness, taxpayer knowledge, tax sanctions and tax amnesty on tax socialization and motor vehicle taxpayer compliance in Kupang City. This research is included in the quantitative research category. The research results show that taxpayer responses to tax amnesty, tax sanctions, taxpayer awareness, and taxpayer compliance with four-wheeled motorized vehicles are positive. Factors that have a major influence on motor vehicle taxpayer compliance are: tax amnesty, tax knowledge, tax sanctions, and taxpayer awareness. The influence of taxpayer awareness, tax knowledge, and tax sanctions on motor vehicle taxpayer compliance can be mitigated by tax socialization. However, the effect of the tax amnesty on motor vehicle taxpayer compliance cannot be mitigated by tax socialization.

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.

PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, DAN PROGRAM PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

The regional revenue heavily relies on vehicle taxes, playing a crucial role as one of the main pillars in generating significant income to support local development. Therefore, optimizing state revenue becomes crucial to achieve the government's expected targets. This research aims to examine the effects of taxpayer awareness, tax socialization efforts, and tax amnesty programs on the compliance level of vehicle taxpayers. The population focused on in this study consists of vehicle taxpayers registered at the SAMSAT office in Bogor City. Data collection utilized the simple random sampling method and Slovin's formula to obtain a sample size of 400 respondents. The type of data used is primary data analyzed through the use of a questionnaire with the assistance of SPSS software version 26, and the results were analyzed using a multiple linear regression analysis approach. The findings of this research prove that taxpayer awareness, tax socialization, and tax amnesty programs have a positive impact at a significance level of 5% (X1= 0.266, X2= 0.306, and X3= 0.318).

Pengaruh Razia Lapangan, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kota Ambon

This research aims to empirically test the influence of field raids, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance.The data source used in this research is primary data through the results of distributing questionnaires to motor vehicle taxpayers at the Ambon City Samsat Office. The total sample in this research was 100 taxpayers using a convenience sampling technique. The data collection technique uses a questionnaire and the data analysis used to test the hypothesis is multiple linear regression analysis.The results of this research show that field raids have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, taxpayer awareness has a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, and tax sanctions have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City. Ambon City.

Pengaruh Kepuasan Wajib Pajak, Kepatuhan Wajib Pajak dan Kualitas Pelayanan Petugas Pajak Terhadap Penerimaan Pajak: Studi Kasus di Kantor Samsat Kota Bengkulu Tahun 2024

The aim of this research is to determine the effect of taxpayer satisfaction, taxpayer compliance and the quality of tax officer services on tax revenues (case study at the Bengkulu City Samsat office in 2024). The analytical tools used in this research are quantitative analysis (Validity and Reliability Test), multicollinearity analysis, multiple linear regression, partial test (t test), simultaneous test (f test) and coefficient of determination. The method used in this research is a quantitative method and an association survey with a quantitative approach. The population that the researchers will use is 233,164 vehicle taxpayers at the Bengkulu City Samsat office in 2024. The sampling technique used in this research is the purposive sampling method. The sample taken in this research was 100 taxpayers at the Bengkulu City Samsat office. Data collection techniques use questionnaires or questionnaires with a Likert scale. The analytical method used in this research is multiple linear regression analysis and hypotheses using the t test and f test. Simultaneously, the influence of taxpayer satisfaction, taxpayer compliance and tax service quality has a significant effect with an f count of 6,690 on tax revenues. Partially, it shows that the influence of taxpayer satisfaction, taxpayer compliance has a significant effect on tax revenue, while the quality of tax officer service does not have a significant effect on tax revenue.

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.