Kesadaran, Sanksi Perpajakan, Kualitas Pelayanan Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor
Abstract
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
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References
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Safitri, W., & Hidayat, I. (2021). The Effect Of Tax Awareness, Tax Socialization, Tax Sanctions and Service Quality on Motor Vehicles Taxpayer Compliance. Jurnal Ilmiah Mahasiswa FEB, 9(2), 1–20.
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Wijayanti, W., Karyanti, T. ., & Marliyanti, M. (2022). The Effect of Taxpayer Awareness, Service Quality, Tax Sanctions, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Motor Vehicle Taxes (Case Study on SAMSAT Pati Regency). Applied Accounting and Management Review (AAMAR), 1(1), 09. https://doi.org/https://doi.org/10.32497/aamar.v1i1.3898
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Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., & Rafinda, A. (2019). The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax. Journal of Accounting and Strategic Finance, 2(1), 1–13. https://doi.org/https://doi.org/10.33005/jasf.v2i1.20
Aswati, W. O., Mas’ud, A., & Nudi, T. N. (2018). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Kantor UPTB SAMSAT Kabupaten Muna). Jurnal Akuntasi Dan Keuangan, 3(1), 27–39.
Congda, L. (2022). The The Effect Of E-Samsat Implementation, Tax Knowledge, Service Quality, And Tax Sanctions On Motor Vehicle Taxpayer Compliance In East Surabaya. Accounting and Finance Studies, 2(2), 17–36. https://doi.org/https://doi.org/10.47153/afs22.3652022
Damara, D. (2023). Rasio Pajak RI Salah Satu yang Terendah di Asean, Apa Dampaknya? Bisnis.Com.
Dewi, A. A. S. I. K., & Setiawan, P. E. (2016). Pengaruh Kesadaran, Kualitas Pelayanan, Kewajiban Moral, Dan Persepsi Sanksi Perpajakan Pada Kepatuhan Wajib pajak Reklame. E Journal Akuntansi UDAYANA, 17(1), 84–111. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17696
Dewi, N. G., & Supadmi, N. L. (2021). Tax Socialization Moderate The Effect of Tax Knowledge and Tax Sanctions on The Compliance of Motor Vehicle Taxpayers. American Journal of Humanities and Social Sciences Research, 5(4), 32–42. www.ajhssr.com
Feinstein, J. A. B. E., & J. (1998). Tax Compliance. XXXVI. Journal of Economic Literature, 36(2). https://www.jstor.org/stable/2565123
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 edisi ke-9. Badan Penerbit-Undip.
Hidayat, A. (2018). PLS SEM: Pengukuran Kecocokan Model (Inner dan Outer). https://www.statistikian.com/2018/08/pls-sem-pengukuran- kecocokan-model-inner-dan-outer.html
Ishak, M., & Hasan, A. (2018). ). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Tangerang. Bongaya Journal for Research in Accounting, 1(1), 1–7.
Isnaini, P., & Karim, A. (2021). Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kantor SAMSAT Kabupaten Gowa). Jurnal Keuangan Dan Perbankan, 3(1), 27–37. http://ejournals.umma.ac.id/index.php/pay
Juliantari, N. K. A., Sudiartana, I. M., & D., N. L. G. M. (2021). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Kewajiban Moral, Sanksi Pajak, Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kantorsamsat Gianyar. Jurnal Kharisma : Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA), 3(1).
Lasmana, A., & Wiryanti, D. . (2018). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pada Kkp Pratama Majalaya. Jurnal Akunida, 3(2). https://doi.org/1–10. https://doi.org/10.30997/jakd.v3i2.983
Mansyuri, M. I., Mauzu, F., & Yuliana. (2022). the Influence of Service Quality and Tax Knowledge on the Compliance Level of Individual Taxpayers At the Dompu Tax Service, Counseling and Consultation Office (Kp2Kp). International Journal of Social Science, 2(2), 1321–1328. https://doi.org/https://doi.org/10.53625/ijss.v2i2.3059
Maria, M. P., & Nurlela, S. (2021). Sikap, Kesadaran, Pengetahuan Dan Kepatuhan Wajib Pajak Di Masa Pandemi Covid-19. Jurnal IAKP, 2(2), 170–182. http://eprints.polbeng.ac.id/4159/1/2279-5800-1-PB.pdf
Mellacantika, E., & Bawono, A. D. . (2023). The Effect of Tax Knowledge, Tax Socialization, Taxpayer Awareness, Tax Sanctions, And Tax Services on Taxpayer Compliance in Paying Motor Vehicle Taxes. The International Journal of Business Management and Technology, 7(1).
Ndalu, M. S. A., & Wahyudi, D. (2022). Pengaruh Penerapan E- System Perpajakan, Insentif Perpajakan, Sanksi Perpajakan, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Selama Masa Pandemi (Studi pada Wajib Pajak terdaftar di KPP Pratama Jepara). Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 15(1), 193–204. https://doi.org/10.51903/kompak.v15i1.636
Nurfadillah, S. ., & Mulyati, Y. (2023). The Influence Of The Tax Waiver , Tax Penalties And The E- Samsat System On Motor Vehicle Taxpayer Compliance. 12(1), 345–352.
Oladipupo, A., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. IBusiness, 8(1–9). https://doi.org/https://doi.org/10.4236/ib.2016.81001
Paramacintya, N., & Budhi, S. M. (2018). Pengaruh Jumlah Biro Perjalanan Wisata , Jumlah Kunjungan Wisatawan Dan Pajak Hotel Restoran. E-Jurnal Ekonomi Pembangunan Universitas Udayana, 184–211. https://doi.org/https://ojs.unud.ac.id/index.php/eep/article/view/37419
Parhilia, N. P. E. L., Mahaputra, I. N. K. A., & Sudiartana, I. M. (2022). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Pajak, Kualitas Pelayanan Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Bersama Samsat Kabupaten Bangli. Jurnal Kharisma, 4(1), 151–161.
Rizkiani, N. (2021). the Effect of Taxpayer Awareness, Quality of Service, and Tax Sanctions on Taxpayer Compliance in the Office With Samsat Jakarta East. Journal Of Econimic Education, Office and Accounting, 2302–2663. http://pub.unj.ac.id/index.php/jpepa
Safiq, M., & Bhisri, S. (2022). The Role Of Tax Incentives On The Relationship Of Factors Affecting Tax Compliance. 20(1), 105–123.
Safitri, W., & Hidayat, I. (2021). The Effect Of Tax Awareness, Tax Socialization, Tax Sanctions and Service Quality on Motor Vehicles Taxpayer Compliance. Jurnal Ilmiah Mahasiswa FEB, 9(2), 1–20.
Salindeho, V. A. (2021). The Effect Of Tax Awareness, Tax Socialization, Tax Sanctions And Service Quality On Motor Vehicles Taxpayer Compliance (A Case Study at Kantor Bersama Samsat Karangploso). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis.
Sugiyono. (2018). Metode Penelitian Bisnis.
Susanti, L., & Setiawan, P. E. (2019). Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 29(2), 630. https://doi.org/https://doi.org/10.24843/eja.2019.v29.i02.p11
Susanti, N., Cania, S., & Rosya, N. (2020). Strategi Peningkatan Kepatuhan Wajib Pajak kendaraan Bermotor di kantor Samsat Painan. 3(2), 344–353.
Tarjo, I. . (2014). Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Assesment System: Suatu Studi Di Bangkalan. Digital Arts and Entertainment: Concepts, Methodologies, Tools, and Applications, 229–247. https://doi.org/https://doi.org/10.4018/978-1-4666-6114-1.ch009
Vika Awuri, S. (2021). The Effect Of Tax Awareness, Tax Socialization, Tax Sanctions And Service Quality On Motor Vehicles Taxpayer Compliance (A Case Study At Kantor Bersama Samsat Karangploso). Universitas Brawijaya.
Wijayanti, W., Karyanti, T. ., & Marliyanti, M. (2022). The Effect of Taxpayer Awareness, Service Quality, Tax Sanctions, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Motor Vehicle Taxes (Case Study on SAMSAT Pati Regency). Applied Accounting and Management Review (AAMAR), 1(1), 09. https://doi.org/https://doi.org/10.32497/aamar.v1i1.3898
Wildan, M. (2022a). Kemendagri Kembali Warning Pemda Agar Tak Gelar Pemutihan Pajak Lagi. DDTC News. https://news.ddtc.co.id/kemendagri-kembali-warning-pemda-agar-tak-gelar- pemutihan-pajak-lagi-43720
Wildan, M. (2022b). Kepatuhan Membayar Pajak Kendaraan Rendah, Begini Catatan Kemendagri. DDTC News. https://news.ddtc.co.id/kepatuhan- membayar-pajak-kendaraan-rendah-begini-catatan-kemendagri-40938
Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., & Rafinda, A. (2019). The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax. Journal of Accounting and Strategic Finance, 2(1), 1–13. https://doi.org/https://doi.org/10.33005/jasf.v2i1.20
Published
2023-09-30
How to Cite
MANUABA, I Gede Bagus Dony; SETIAWAN, Putu Ery.
Kesadaran, Sanksi Perpajakan, Kualitas Pelayanan Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 9, p. 2366-2379, sep. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/101126>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i09.p09.
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