Vehicle Taxpayers Research Articles

Kesadaran, Norma Subjektif, Pembebasan Bea Balik Nama Kendaraan Bermotor, Pemutihan Pajak dan Kepatuhan Wajib

The research aims to obtain empirical evidence on the influence of taxpayer awareness, subjective norms, exemption from Motorized Vehicle Title Transfer Fee (BBNKB), and Motorized Vehicle Tax (PKB) bleaching on motorized vehicle taxpayer compliance in Bangli Regency. The research location is the SAMSAT Joint Office, Bangli Regency. Determination of the sample using accidental sampling method. The total sample of 100 respondents was determined using the Slovin formula. Data was collected through a survey method using a questionnaire. The data analysis technique uses multiple linear regression. The results showed that taxpayer awareness, subjective norms, BBNKB exemption, and PKB bleaching had a positive effect on motor vehicle taxpayer compliance in Bangli Regency.
 Keywords: Subjective Norms; BBNKB Exemption; Whitening; Taxpayer Compliance

Analisa Kepatuhan Pajak dengan Pendekatan Teori Pembelajaran Sosial Terhadap Wajib Pajak Orang Pribadi di Kab Bekasi

This study aims to determine the effect of tax knowledge, tax sanctions and the application of E-Samsat on mandatory motor vehicle compliance at the Bekasi Regency SAMSAT Office. The sample in this study were taxpayers registered at the Bekasi Regency SAMSAT Office. The sampling technique in this study used simple random sampling. The number of samples taken in the study were 100 respondents. The data collection technique used a survey method with the distribution of questionnaires. The tests in this study consisted of instrument tests, classical assumption tests and multiple linear regression analysis tests. The test was carried out using the IBM SPSS version 25 program. The test results in this study indicate that the variable knowledge of taxation and tax sanctions partially has a positive and significant effect on motor vehicle taxpayer compliance, while the implementation of E-Samsat partially has no effect on motor vehicle taxpayer compliance. at the Bekasi District SAMSAT Office. Meanwhile, simultaneously, the variables of tax knowledge, tax sanctions and the application of E-Samsat have a positive and significant effect on the compliance of motorized vehicle taxpayers at the Bekasi Regency SAMSAT Office.

Influence of Personality on Technology Readiness and Intention to Use Online Vehicle Taxes Payment in Surabaya, Indonesia

The purpose of this study is to ascertain the relationship between personality and technology readiness and the intention to use online vehicle taxes payment (SIGNAL application) in Surabaya, Indonesia. This study used a quantitative research methodology. The structural equation modeling (SEM) data analysis method was used in this investigation. Simple random sampling methodology and probability sampling to determine the sample. There are 100 respondents served as the sample. There were six hypotheses tested in this study. The findings demonstrated a favorable and substantial relationship between personality traits such as agreeableness, conscientiousness, extraversion, and a chance to experience and technological readiness for motor vehicle tax payment using the SIGNAL application. However, personality neuroticism has a detrimental impact on a person's ability to use technology when paying motor vehicle taxes using the SIGNAL application. Furthermore, technology readiness positively and significantly impacts the intention to use the SIGNAL application to pay motor vehicle taxes.

PENGARUH PENGETAHUAN WAJIB PAJAK, TARIF PAJAK PROGRESIF, SOSIALISASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

This study aims to determine the effect of taxpayer knowledge. progressive tax rates, tax socialization and tax sanctions on motor vehicle taxpayer compliance in the Jabodetabek area. The populaion or this study is motor vehtcle taxpayers domiciled in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). The research method for selecting the sample is using non-probability sampling with purposive sampling. The results of the partial study show that taxpayer knowledge and tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance in Jabodetabek, while progressive tax rates and tax socialization have no effect on motor vehicle taxpayer compliance in Greater Jakarta.

Pengaruh Tarif Pajak Progresif, Kualitas Pelayanan, Sanksi, Kesadaran, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

One of the most serious problems for economic policy makers is boosting taxpayer compliance rates. Non-compliance in paying motor vehicle taxes is of course a problem every year in almost all districts in Bali. Taxpayer compliance is influenced by various factors, one of which is progressive tax. Progressive taxes are expected to increase regional revenues. In addition to progressive taxes, service quality, sanctions, awareness, and tax knowledge can also trigger an increase in regional income. This study aims to determine the effect of progressive tax rates, service quality, sanctions, awareness, and tax knowledge on motor vehicle taxpayer compliance. The population in this study were all taxpayers at the UPTD Services and Retribution of the Province of Bali in Denpasar City so that a sample of 100 taxpayers was obtained using accidental sampling data determination techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that progressive tax rates have a negative effect on motor vehicle taxpayer compliance at the UPTD Service and Retribution of the Province of Bali and service quality, sanctions, awareness, and tax knowledge have a positive effect on motor vehicle tax compliance at the UPTD Service and Retribution Province of the Province. Bali. This research can provide information about progressive tax rates, service quality, sanctions, awareness, and tax knowledge of motor vehicle taxpayer compliance, because this can affect increasing local revenue.
 Keywords: Progressive Tax Rates, Service Quality, Sanctions, Awareness , And Tax Knowledge

IMPLEMENTASI E- SAMSAT UNTUK MEMBANGUN KEPERCAYAAN DAN KEPATUHAN PAJAK KENDARAAN BERMOTOR

The research objective is to evaluate the implementation of E-Samsat as a tool to build trust and increase taxpayer compliance in paying motor vehicle taxes. The research method is a causal study with a questionnaire as a data collection tool. The affordable sample in this study is motor vehicle taxpayers who use E-Samsat in Bandung Regency, as many as 227. Inferential analysis to test the relationship of variables using covariant SEM with SPSS tools 25 The results show that using E-Samsat positively relates to trust and compliance taxpayers in paying motor vehicle tax. E-Samsat can increase the trust and compliance of taxpayers in paying motor vehicle taxes. E-Samsat can be an effective solution to increase taxpayer trust and compliance in paying motor vehicle taxes. The practical implication of this research is that the government and tax agencies can increase the use of E-Samsat to build trust and increase taxpayer compliance in paying motor vehicle taxes. This research can also be the basis for further research on the use of technology in improving tax compliance and public financial management.

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Payakumbuh

Motor vehicle tax is part of the local tax that contributes greatly to regional income in the city of Payakumbuh. Taxpayer compliance in paying taxes will be able to increase tax revenues so that regional income for development also increases. This study aims to obtain empirical evidence regarding the elements that can affect the compliance of motor vehicle taxpayers in paying their obligations. The variables that are the focus of this study are the influence of taxpayer awareness, sanctions, service quality and tax socialization on motor vehicle taxpayer compliance in Payakumbuh. This study took the population of motorized vehicle taxpayers who were recorded in SAMSAT Payakumbuh city by determining the sample using simple random sampling method. Data were collected by distributing questionnaires and the data analysis technique used multiple linear regression analysis. From this study, it was found that three elements, namely taxpayer awareness, tax service quality and tax socialization have an influence on taxpayer compliance in paying motor vehicle taxes in Payakumbuh, but for tax sanctions have no effect on taxpayer compliance in paying vehicle taxes. motorized in the city of Payakumbuh.

PENGARUH SANKSI, RAZIA LAPANGAN DAN PROGRAM E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KABUPATEN SUMBAWA BARAT

This study aims to determine the effect of sanctions, field raids and the E-SAMSAT program on the compliance of motorized vehicle taxpayers in the district of West Sumbawa. The population in this study is motor vehicle taxpayers who use E-SAMSAT and are registered at the SAMSAT Taliwang office, West Sumbawa Regency with a sample of 100 taxpayers. The data analysis technique used in this study is multiple linear regression with data collection using a questionnaire. Based on the results of the study, it shows that tax sanctions have a positive effect on motor vehicle taxpayer compliance, field raids have a positive effect on motor vehicle taxpayer compliance, and the E-SAMSAT program has a positive effect on motor vehicle taxpayer compliance. 
 Keywords: Sanctions; Field Raids; e-SAMSAT; Taxpayer Compliance

The The Influence of E-Samsat Program, Mobile Samsat, Taxpayer Satisfaction and Tax Socialization on Motor Vehicle Taxpayer Compliance

This research aims to identify the effect of e-Samsat, mobile Samsat programs, taxpayer satisfaction and tax socialization on motor vehicle taxpayer compliance. The theory used in research is the Theory of Planned Behavior and the Technology Acceptance Model theory. This research was attempted at the Grobogan SAMSAT Office with a total population of 532,303 taxpayers. The size of the illustrations is calculated using the slovin formula so that 406 illustrations in 2021 must be taxed. The procedure for determining illustrations uses accidental sampling. Collecting information in this study using primary data. Distribution of questionnaires and information analysis method used is a multiple linear regression analysis. The research results show that the e-samsat, mobile samsat and mandatory satisfaction programs have a positive effect on motor vehicle tax compliance while tax socialization has no effect on motor vehicle tax compliance.

Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia

Purpose: This research aimed to analyze the factors that most taxpayers consider when complying, using the variables of the Theory of Planned Behavior, which include attitude, subjective norms, and behavior control. Additionally, it explored the use of demographic and psychographic variables as intervening factors in compliance behavior. Theoretical framework: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors. Methodology: This research uses quantitative methods in the form of an experimental design to explicate phenomena and test existing hypotheses. The ultimate aim is to establish causal relationships between independent variables, including attitude, subjective norms, behavior control, intention, taxpayer behavior, and demographic and psychographic factors. The research population comprises taxpayer from the Kalimantan Selatan province, consisting of 267 respondents. Findings: The result showed that (1) attitude variables has no significant effect on intention and behavior of paying taxes, (2) behavior control variables has a significant effect on intention but has no effect on behavior, (3) subjective norms have a significant effect on intention and behavior of paying taxes, (4) demographic variables have a significant effect on intention, and (5) psychographic variables only affects intention but do not have a significant effect on behavior of paying taxes. Research, Practical & Social implications: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors. Originality: The novel findings of this research are in the context of taxpayer behavior to enhance subjective variables of societal norms on variables.

Analisis Kualitas Pelayanan Pembayaran Pajak Kendaraan Bermotor di Kantor Sistem Administrasi Manunggal Satu Atap (Samsat) Kota Lima Puluh Kabupaten Batu Bara Provinsi Sumatera Utara

The purpose of this research is to examine and analyze the quality of vehicle tax payment services and the factors that hinder the services at the Samsat Lima Puluh office in Batu Bara District, North Sumatra Province. The research method used is a qualitative approach with a descriptive design. Data collection techniques used were interviews, observations, and documentation. The research was conducted at the Samsat Lima Puluh office. The data sources used were primary and secondary data. The results of the study show that the quality of vehicle tax payment services at Samsat Lima Puluh is not yet optimal in terms of responsiveness, physical evidence, and empathy aspects. The problems related to vehicle tax payment services are due to the lack of understanding of the community (taxpayers) regarding administrative processes such as incomplete paperwork and inadequate supporting documents. Additionally, the waiting room is uncomfortable due to insufficient air conditioning, inadequate seating arrangements, and insufficient tables for filling out registration forms, resulting in taxpayers having to stand in long queues. Furthermore, the timeliness of service completion is not appropriate due to unresponsive personnel and a lack of personnel at the Samsat Lima Puluh office.

The Effect of Progressive Tax Implementation, Tax Sanctions and Tax Knowledge on the Level of Motor Vehicle Taxpayer Compliance in Palembang City (Case Study on WPOP Joint Office Samsat City of Palembang I)

This study aims to analyze the effect of applying progressive taxes, tax sanctions, and tax knowledge on the level of compliance of motor vehicle taxpayers in the city of Palembang (a survey of taxpayers at the Joint Samsat Office of Palembang I). The method used in this study is a descriptive method with a quantitative approach. The sources of data used in this study are primary data sources. The data collection technique used is distributing 100 questionnaires to taxpayers who register for progressive tax at the Joint Samsat Office of Palembang City I. The sampling technique in this study is non-probability sampling with incidental sampling. The data analysis method in testing the hypothesis used in this study is multiple regression analysis. The results of hypothesis testing prove that there is an effect of applying progressive taxes, tax sanctions, and tax knowledge on the level of compliance of motorized vehicle taxpayers at the Palembang City Joint Office I.

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 Terhadap Kepatuhan Wajib Pajak Melalui Sanksi Sebagai Pemoderasi

Motor vehicle tax is a regional tax collected by the government, the more taxes collected will improve infrastructure improvements for the welfare of the people in Indonesia. Taxpayer compliance greatly affects tax revenue. The purpose of this study was to show the effect of knowledge, service quality, and socialization on taxpayer compliance with sanctions as moderation. This research uses quantitative methods. The number of samples is 100 respondents with the slovin formula who are vehicle taxpayers registered at the Kendal Samsat. The sampling technique is accidental sampling. Primary data used by distributing questionnaires. The test results can be concluded that the variable knowledge, service quality has an effect on taxpayer compliance, but socialization has no effect on taxpayer compliance. This study also proves that sanctions are able to moderate the relationship between knowledge and service quality on taxpayer compliance, while sanctions do not moderate the relationship between socialization and taxpayer compliance.
 
 Keywords: Taxpayer Knowledge, Service Quality, Tax Dissemination, Tax Sanctions, and Taxpayer Compliance.

User Satisfaction Analysis of E-Samsat SUMUT Application Using End User Computing Satisfaction (EUCS) Approach

Technological developments have continued to develop until now and the community has even made it a necessity, one of which is the motorized vehicle tax payment processing service, where payments can be made via e-banking or a predetermined Bank ATM. Because of this, users believe that there is little to no difference between traditional Samsat and E-Samsat, the user returns to the Samsat Office to obtain validation of vehicle registration certificates (STNK). User satisfaction is formulating user satisfaction and comparing expectations and reality as follows: if expectations reality then very satisfied, if expectations = reality then satisfied and If expectations reality then not satisfied. The purpose of this study is to find out what factors influence user satisfaction in the North Sumatra E-Samsat application and recommendations to application developers so that user satisfaction does not decrease. This study uses quantitative methodology. Quantitative is a research method in which data collection techniques are carried out through surveys and questionnaire instruments and data analysis is carried out statistically. This study will use the End User Computing Satisfaction method, the EUCS method was chosen because it has 5 variables of content, accuracy, format, ease of use, and timeliness to measure factors that influence user satisfaction from information systems. The results of the discussion from this study using the EUCS method each variable get a score of 4 (satisfied) out of 5 total scores. But it's not perfect yet, so some improvements are needed to further increase user satisfaction.