Vehicle Taxpayers Research Articles

DETERMINATION OF TAXPAYER (WP) COMPLIANCE WITH MOTOR VEHICLE TAX (PKB) IN SAMSAT MEDAN AND INFLUENCE FACTORS

This research aims to find out whether service quality, perceived income level, tax sanctions and tax relief have an effect on motor vehicle taxpayer compliance at SAMSAT Medan. This research uses primary data by distributing questionnaires to motor vehicle taxpayers at SAMSAT Medan. The number of respondents who were sampled and completely filled out the research questionnaire was 194 respondents. The research model uses multiple linear regression analysis with data processing using SPSS. The results of the research show that service quality and tax sanctions have a significant positive effect on taxpayer compliance (WP) with motor vehicle tax (PKB) at SAMSAT Medan, while perceptions of income level and tax relief do not have a significant positive effect on taxpayer compliance (WP) with motor vehicle tax ( PKB) at SAMSAT Medan. In developing knowledge, especially in the field of taxation, with this research, it will be a concern for study program managers to add portions of material related to taxation, especially regional taxes. Taxpayers are expected to provide information and input regarding the importance of motor vehicle owners paying motor vehicle tax on time. It is hoped that the Medan SAMSAT Office can provide input as a solution in order to improve and increase motor vehicle taxes in order to increase regional income. The limitations of this research are that there are still taxpayers who do not know about the tax whitening policy and there is a lack of information regarding when tax whitening is implemented.

Pengaruh Kebijakan E-Samsat, Tax Compliance Cost, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dinas SAMSAT Kabupaten Pidie

This study aims to examine the effect of e-samsat policies, tax compliance cost, service quality, and tax sanctions on taxpayer compliance at Pidie Samsat Service. The population in this study is the number of two-wheeled motor vehicle taxpayers whose population is unknown. The population that is not known with certainty is calculated using Lemeshow which produces a sample of 96 respondents. The data analysis methode used multiple linier regression. The results show that tax sanctions have an effect on taxpayer compliance. Meanwhile, e-samsat policies, tax compliance costs an service quality have no effect on taxpayer compliance.

Pengaruh Motivasi Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kesadaran Sebagai Variabel Intervening Di Kalurahan Wukirsari

The purpose of this study was to determine: 1) The effect of motivation on motor vehicle tax compliance in the Wukirsari sub-district, 2) The effect of financial conditions on motor vehicle tax compliance in the Wukirsari sub-district, 3) The effect of motivation on motor vehicle taxpayer compliance through awareness as a variable intervening in the Wukirsari Village, 4) The effect of financial condition on taxpayer compliance through taxpayer awareness as an intervening variable in the Wukirsari Village, 5) the effect of tax awareness on motor vehicle taxpayer compliance in the Wukirsari Village.The motorized vehicle taxpayers in Wukirsari Village are the subject of this study's sample. Accidental sampling is the sampling technique employed. An online questionnaire was used to collect the data (google form). The number of questionnaires processed was 100 questionnaires, which could not be processed were 4 questionnaires and which could be processed were 96 questionnaires. Methods of data analysis using path analysis techniques (Path Analysis) with the help of the SPSS program. The findings revealed that: 1) Motivation has no positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 2) Financial Condition has a positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 3) Awareness does not mediate the influence of Motivation on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 4) Awareness does not mediate the influence of Financial Conditions on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 5) Awareness has a positive effect on Motor Vehicle Taxpayer Compliance in Wukirsari Village.
 Keywords: Financial Condition, Motivation, Taxpayer Compliance and Awareness

PENGARUH MODERNISASI SISTEM ADMINISTRASI, KEWAJIBAN MORAL, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BATAM

Tax is a source of state revenue that plays a big role in economic development. By looking at the high level of taxpayer compliance it will increase tax revenue. This observation aims to analyze the effect of modernization of the administrative system, moral obligation and quality of service on motor vehicle taxpayer compliance in Batam City. This study used a descriptive and quantitative statistical approach with a sample of 100 respondents who were determined using random sampling and using a questionnaire as a data collection instrument. From the analysis of the data, it was found that the implementation of modernization of the administrative system did not affect taxpayer compliance with t count (0.669) < t table (1.985), moral obligations affected taxpayer compliance with t count (3.150) > t table (1.985) and quality services affect taxpayer compliance with t count (5.237) > t table (1.985). Simultaneously the results of the F test of administrative system modernization, moral obligation and service quality affect taxpayer compliance with F count (14.131) > F table 3.098).

Determinants of Motor Vehicle Taxpayer Compliance in Kuningan District

This study aims to determine the effect of taxpayer knowledge, income level, and service quality on motor vehicle taxpayer compliance registered at the SAMSAT Office of Kuningan Regency. This study used primary data, namely a questionnaire distributed to 100 motor vehicle taxpayers. The sampling technique used is convenience sampling. The data analysis methods used in this study are descriptive analysis tests, data quality tests, multiple linear regression analysis, and classical assumption tests. This study's results significantly influence Taxpayer Knowledge of Motor Vehicle Taxpayer Compliance. Meanwhile, the Income and Quality of Service level does not affect the Compliance of Motor Vehicle Taxpayers.

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

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

Kepatuhan Pajak Kendaraan Bermotor di Kabupaten Pati

This study aims to determine the effect of tax awareness, moral obligation, level of education, financial condition, mobile SAMSAT, and tax sanctions on motor vehicle tax compliance. This research was conducted in the Mobile SAMSAT area of Pati Regency. Respondents in this study amounted to 410 motor vehicle taxpayers using purposive sampling method with primary data. Data analysis in this study used multiple linear regression tests with the SPSS version 25 statistical tool. The results of this study indicate that tax awareness has a positive effect on tax compliance, moral obligation has a positive effect on tax compliance, education level has no effect on tax compliance, financial condition has a positive effect on tax compliance, mobile SAMSAT has no effect on tax compliance, and tax sanctions have a positive effect on tax compliance.

Public Perception of the Quality of Motor Vehicle Tax Payment Services

Payment of motorized vehicle tax is an obligation that must be fulfilled by every vehicle owner as a contribution to the country's development. The Samsat Office is a government agency responsible for administering motor vehicle taxes. The Samsat Village Tax Outlet Office has an important role in assisting motorized vehicle owners to fulfill their vehicle tax payment administration as well as an effort to increase tax revenue, especially in the area around the Samsat outlet office. This research was conducted to find out the public's perception of the quality of service for paying motor vehicle tax at the Samsat Office of the Village Tax Office so that it can provide recommendations for appropriate improvements to increase public satisfaction and compliance in paying motor vehicle tax. This type of research is descriptive research with qualitative and interpretive data analysis techniques. The number of samples is 100 people which is determined based on the Wibisono formula. From the results of this study, it can be seen that the public's perception of the quality of motor vehicle tax payment services at the Village Samsat Tax Office outlet through the Physical Evidence parameter, the Reliability parameter, the Responsiveness parameter, the Assurance parameter, and the Empathy parameter is Good.

The influence of modernization of tax administration and organizational culture on tax revenues through taxpayer motivation

This study aims to find out and describe the Influence of the Modernization of Tax Administration and Organizational Culture on Tax Revenue through Taxpayer Motivation at the Samsat Office of Wajo Regency. This is quantitative research. The population was motor vehicle taxpayers registered in The Wajo Regency Samsat in 2020. The sampling method employed the Slovin formula to determine the minimum number of samples from a limited population. In this study, we involved 100 respondents. Partial Least Square (PLS) Analysis technique assisted by SmartPLS 3.0 program was used to analyze data. We found that the Modernization of Tax Administration has a positive and insignificant effect on tax revenue, the Organizational Culture variable has a positive and significant effect on Tax Revenue, the Taxpayer Motivation variable has a positive and significant effect on Tax Revenue, the Tax Administration Modernization variable has a positive and significant effect on Tax Revenue through Taxpayer Motivation. The organization's culture positively and significantly affects Tax Revenue through Taxpayer Motivation.

Pengaruh Kepuasan Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Tax is a sector that has a major influence on state revenues. Taxes are used as a source of state income which is then used to finance state expenditures. Taxpayer compliance in paying taxes is very important as a source of income for the Indonesian state in order to design national development, both in terms of economic, political, taxation and legal development. The purpose of this research is to find out and prove the effect of taxpayer satisfaction on motor vehicle tax compliance. The theory used in this research is Theory of Planned Behavior. This research was conducted using primary data using quantitative methods through questionnaires and random sampling data collection techniques with a sample of 100 motorized vehicle taxpayers in the Gresik District SAMSAT. In testing the researcher uses partial least squares analysis and is processed through tests carried out on SmartPLS 4.0 software. The results showed that taxpayer satisfaction had an effect on motor vehicle tax compliance. This research has implications for tax agencies to continue to develop innovation and increase taxpayer satisfaction.
 Keywords: Taxpayer compliance, Taxpayer satisfaction.

Pengaruh Kesadaran Wajib Pajak Dan Tingkat Pemahaman Wajib Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak (Studi Kasus Kantor Samsat Di Kabupaten Lamongan)

The puporse of this study is to determine and test empirically the effect of taxpayer awareness and the level of understanding of motorized vehicle taxpayers on SAMSAT compliance in Lamongan Regency. The research used a quantitative approach, using primary data through questionnaires. The subjects of this study were all motorized vehicle taxpayers in the SAMSAT Office of Lamongan Regency. The sample in this study used non-probability sampling with the slovin formula technique with a total of 100 samples. The analysis technique in this study used multiple linear regression analysis with the help of IMB SPSS Statistics 26 software. The results of this study indicate that (1) Taxpayer awareness has a significant effect on increasing taxpayer compliance. (2) Taxpayer understanding has a significant effect on increasing taxpayer compliance.
 Keywords : Taxpayer Awareness, Taxpayer Understanding, Taxpayer Compliance

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

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

Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya

Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya

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

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

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

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

Pengaruh Penerapan Sanksi Perpajakan Dan Pelayanan Pembayaran Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Pada Kantor Samsat Kota Bengkulu

This research is motivated by a thought that with the existence of tax sanctions and good service to the community, it will increase taxpayer compliance. This study aims to determine how much influence the application of transportation sanctions and motor vehicle tax payment services has on taxpayer compliance at the Bengkulu City Samsat office. In this study, researchers used quantitative descriptive methods, data collection techniques using questionnaires and documentation. The data analysis technique used multiple linear regression test The results showed that the results of the t-test values (0.000 0.05) and (0.021 0.05). with an error rate of 5% while the f-test value showed a result of 21,529 and a probability of 0.000. And the results of the analysis of the correlation coefficient of 29.3%. Based on the results of the analysis, it can be concluded that the application of tax sanctions and motor vehicle tax payment services has an effect on taxpayer compliance at the Bengkulu City Samsat Office.

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

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

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

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

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

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

Analisis Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT

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