Exploring the Impact of Taxpayer Awareness, Knowledge, E-Samsat, and Tax Penalties on Motor Vehicle Tax Compliance
Abstract
Tax compliance by individuals indicates their readiness to fulfill their obligations and exercise their right to pay taxes accurately and on time, in accordance with tax legislation. This study aims to collect empirical evidence on the influence of tax knowledge, Electronic System for Motor Vehicle Tax Administration (e-SAMSAT), taxpayer awareness, and tax penalties on the compliance of motor vehicle taxpayers in Badung Regency. The research employed a non-probability accidental sampling method to select participants. To determine the sample size, the Slovin formula was applied, resulting in a total of 100 respondents. Data collection was conducted through a questionnaire, and the hypothesis was tested using multiple linear regression analysis in the Statistical Package for the Social Sciences (SPSS) software. The findings reveal that tax penalties, e-SAMSAT, taxpayer awareness, and tax knowledge significantly enhance motor vehicle taxpayer compliance in the Badung Regency. This underscores the importance of these factors in promoting tax compliance and suggests that interventions aimed at improving taxpayer education and awareness, coupled with the effective implementation of e-SAMSAT and judicious application of tax penalties, can foster greater compliance with motor vehicle tax obligations.
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References
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Karyanti, T. D., Wijiyanti, & marliyati. (2022). The Effect of Taxpayer awareness, Service Quality, Tax Sanctions, Tax Knowledge, and TAx Socialization on Taxpayer Compliance in Paying Motor Vehicle Taxes. 1(1), 9–21. http://dx.doi.org/10.32497/aamar.v1i1.3898
Krisnadeva, A. A. N., & Lely Aryani Merkusiwati, N. K. (2020). Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Denpasar. E-Jurnal Akuntansi, 30(6), 1425. https://doi.org/10.24843/eja.2020.v30.i06.p07
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Latrini, M. Y., & Gayatri, G. (2018). Pengaruh Penerapan Pajak Progresif Kendaraan Bermotor Atas Berlakunya Perda Nomor 8 Terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 25, 1591. https://doi.org/10.24843/eja.2018.v25.i02.p29
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Megayani, N. K. M., & Noviari, N. (2021). Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 31(8), 1936. https://doi.org/10.24843/eja.2021.v31.i08.p05
MF.Arrozi Adhikara, Diana, N., & Basyir, M. (2022). Taxpayer Compliance Determinants: Prespective Of theory of planned behavior and theory of attribution. International Journal Of Business and Applied Social Science, 33–42.
Mukmin, M. N., Zuwariah, S., & Kusuma, I. C. (2020). Tax Compliance: Sanction And Awareness Perspective Of Motor And Car Owners In Indonesia. 2(2), 156–163.
Nirajenani, C. I. P., Aryani, & M., N. K. L. (2018). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 24(1), hal. 339-369. https://doi.org/10.24843/EJA.2018.v24.i01.p13
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Nurhayati, E., Yuniawati, A., & Annisa, S. (2020). The Effect Of A Modern Tax Administration System Based On E-Samsat On Motor Vehicle Tax Compliance At The Samsat Office, Sumedang. Journal Of Bussines Accounting and Finance, 2(1).
Nurlaeli, F., & Rahmawati, A. (2022). Effect of Tax Sanctions, TaxAtion Knowledge and Taxpayer Awareness on Paying Motor Vehicle Tax in Brebes Regency. 2(1), 1–7. https://doi.org/10.11594/bacarj.02.01.01
Ode, L., Hamid, W., & Lepong, N. (2021). Taxpayer awareness , tac knowledge , tax sanctions , public service account ability and taxpayer compliance. 7, 49–58. https://doi.org/10.5267/j.ac.2020.10.015
Purnamasari, D., & Sudaryo, Y. (2018). The Effect of Knowledge Taxpayer , Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. 9(5). https://doi.org/10.18178/ijtef.2018.9.5.618
Puspanita, I., & Machfuzhoh, A. (2022). Determinants of motor vehicle taxpayer compliance in the serang city. 5(2), 222–235. https://doi.org/10.22219/jaa.v5i2.17678
Rizkiani, N. (2021). The Effect Of Taxpayer Awareness , Quality Of Service , And Tax Sanctions On Taxpayer Compliance In The Office With Samsat Jakarta East. 2663.
Rustandi, & Kurnia, I. (2020). How Taxpayer Awareness, Taxpayer Knowledge, Tax Sanctions, Tax Service Quality Affect on Motor Vehicles Taxpayer Compliance in Bandung City. Jurnal Ilmiah MEA, 4(2), 555–571.
Sindia, M., & Mawar. (2022). Pengaruh Penerapan Elektronik Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Samsat Jakarta Selatan. Jurnal Manajemen Dan Ilmu Administrasi Publik (JMIAP), 4, 118–124. https://doi.org/10.24036/jmiap.v4i2.489
Tjaraka, H., & Nurwicaksono, D. (2018). The Influence of Subjective Norms , Taxation Knowledge , and Perception of The Financial Condition of The Personal Taxpayer on Personal Taxpayer Compliance in KPP Pratama Mulyorejo Surabaya. Jcae, 230–234.
Tresnalyani, N. K. M., & Jati, I. K. (2018). Pengaruh Kualitas Pelayanan, Pengetahuan Perpajakan dan Biaya Kepatuhan pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 24, 578. https://doi.org/10.24843/eja.2018.v24.i01.p22
Tumanduk, S., Kawulur, A., & Bacilius, A. (2021). Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kota Tomohon. Jurnal Akuntansi Manado (JAIM), 2(3), 292–301. https://doi.org/10.53682/jaim.vi.1134
Turambi, F. M., J.Sondakh, J., & Budiarso, N. S. (2022). 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. Journal Of Govermence, Texation and Auditing, 190–196.
Wibowo, F. S., Whetyningtyas, A., & Handayani, R. T. (2023). The The Influence of E-Samsat Program, Mobile Samsat, Taxpayer Satisfaction and Tax Socialization on Motor Vehicle Taxpayer Compliance. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(4), 1368–1373. https://doi.org/10.47065/ekuitas.v4i4.3278
Widajantie, T. D., & Anwar, S. (2020). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Kesadaran Wajib Pajak, Sosialisasi Pajak, Dan Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Pada Kantor Bersama Samsat Surabaya Selatan). Behavioral Accounting Journal, 3(2), 129–143. https://doi.org/10.33005/baj.v3i2.103
Widia, K. A., & Yasa, I. N. P. (2021). Pengaruh Kesadaran Wajib Pajak, Kewajiban Moral, Tingkat Pendidikan dan Kondisi Keuangan pada Kepatuhan Wajib Pajak Kendaraan Bermotor. Ekuitas: Jurnal Pendidikan Ekonomi, 9(1), 101. https://doi.org/10.23887/ekuitas.v9i1.27583
Widiastini, N. P. A., & Supadmi, N. L. (2020). Pengaruh Kesadaran Wajib Pajak, Sanksi, Kualitas Pelayanan dan Sosialisasi pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 30(7), 1645. https://doi.org/10.24843/eja.2020.v30.i07.p03
Widyan, D. P. G., & Putra, I. N. W. A. (2020). Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 30(1), 39–55. https://doi.org/10.24843/EJA.2020.v30.i01.p04
Apriani, K. R., Icih, & Kurniawan, A. (2019). The Effect Of Taxpayer’s Knowledge Of Taxation Regulations, Knowledge Of Information Services For Motor Vehicle Tax Payment And Police Operations On Compliance With Compliance Tax. JTAR (Journal of Taxation Analysis and Review), 1(1), 77–95. https://doi.org/https://doi.org/10.35310/jtar.v1i01.92
Che, E. T. C., & Tipa, H. (2023). Pengaruh Tingkat Pengetahuan, E-samsat, Sanksi Pajak, dan Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. ECo-Buss, 6(1), 301–314. https://doi.org/10.32877/eb.v6i1.801
Darmayani, S. A. P. S., & Hasibuan, H. T. (2022). Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Program Pemutihan Pajak Pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 32(9), 2813. https://doi.org/10.24843/eja.2022.v32.i09.p14
Dewi, N. K. A. P., & Jati, I. K. (2018). Pengaruh Sosialisasi, Kualitas Pelayanan, Sanksi dan Biaya Kepatuhan Pada Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 25, 1. https://doi.org/10.24843/eja.2018.v25.i01.p01
Dharma, I. B. A. S., & Astika, I. B. P. (2021). Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 31(7), 1615. https://doi.org/10.24843/eja.2021.v31.i07.p01
Eli Setiawati, Yuppy Triwidatin, & Maria Magdalena Melani. (2023). 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. Indonesian Journal of Interdisciplinary Research in Science and Technology, 1(5), 291–312. https://doi.org/10.55927/marcopolo.v1i5.4645
Ericka, M., Abiyyah, A., Swat, A., Lindawati, L., Wahyuningtias, D., & Andrian, T. (2022). Determinants Of Taxpayer Compliance In Paying Motor Vehicle Tax In An Emerging Country. 6(2), 24–40. https://doi.org/10.22495/cgobrv6i2p3
Hartana, I. M. G., & Merkusiwati, N. K. L. A. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 25, 1506. https://doi.org/10.24843/eja.2018.v25.i02.p26
Haryadi, H., & Ernandi, H. (2023). Pengaruh Program Pemutihan PKB , Sistem E-Samsat , Sosialisasi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kualitas Pelayanan Sebagai Variabel Moderasi di Kabupaten Sidoarjo. Journal of Analysis and Inventions, 3(2), 1–12. https://doi.org/https://doi.org/10.47134/innovative.v3i2.21
Herawati, L. N., & Hidayat, V. S. (2022). Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Di Samsat Kota Cimahi). Jurnal Pendidikan Akuntansi (JPAK), 10(1), 50–59. https://doi.org/10.26740/jpak.v10n1.p50-59
Insanny, A. N., Sofianty, D., & Mardini, R. (2023). Pengaruh Pengetahuan Perpajakan dan Penerapan Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Riset Akuntansi, 11–16. https://doi.org/10.29313/jra.v3i1.1761
Juwita, & Wasif, S. K. (2020). Pengaruh Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Sanksi Pajak dan Penerapan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Wajib Pajak Kendaraan Bermotor di Kantor Bersama Samsat Jakarta Timur). Jurnal STIE, 1–17. http://repository.stei.ac.id/2684/1/11160000008 - ARTIKEL INDONESIA - TAHUN 2020.pdf
Karyanti, T. D., Wijiyanti, & marliyati. (2022). The Effect of Taxpayer awareness, Service Quality, Tax Sanctions, Tax Knowledge, and TAx Socialization on Taxpayer Compliance in Paying Motor Vehicle Taxes. 1(1), 9–21. http://dx.doi.org/10.32497/aamar.v1i1.3898
Krisnadeva, A. A. N., & Lely Aryani Merkusiwati, N. K. (2020). Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Denpasar. E-Jurnal Akuntansi, 30(6), 1425. https://doi.org/10.24843/eja.2020.v30.i06.p07
Kuilim, T., Blongkod, S.Pd, M.SA, D. H., & SE, M.Si, D. M. (2023). The Effect Of Taxpayer Awareness, Public Service Accountability, And Tax Sanctions On Motor Vehicle Taxpayer Compliance. Return : Study of Management, Economic and Bussines, 2(1), 84–95. https://doi.org/10.57096/return.v1i05.63
Latrini, M. Y., & Gayatri, G. (2018). Pengaruh Penerapan Pajak Progresif Kendaraan Bermotor Atas Berlakunya Perda Nomor 8 Terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 25, 1591. https://doi.org/10.24843/eja.2018.v25.i02.p29
Mardiasmo. (2018). Perpajakan Edisi Revisi tahun 2018. Yogyakarta:PenerbitAndi.
Megayani, N. K. M., & Noviari, N. (2021). Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 31(8), 1936. https://doi.org/10.24843/eja.2021.v31.i08.p05
MF.Arrozi Adhikara, Diana, N., & Basyir, M. (2022). Taxpayer Compliance Determinants: Prespective Of theory of planned behavior and theory of attribution. International Journal Of Business and Applied Social Science, 33–42.
Mukmin, M. N., Zuwariah, S., & Kusuma, I. C. (2020). Tax Compliance: Sanction And Awareness Perspective Of Motor And Car Owners In Indonesia. 2(2), 156–163.
Nirajenani, C. I. P., Aryani, & M., N. K. L. (2018). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 24(1), hal. 339-369. https://doi.org/10.24843/EJA.2018.v24.i01.p13
Noch, M. Y., Salim, M., Putri, N. F., & Papua, U. Y. (2022). Ketaatan Wajib Pajak Kendaraan Bermotor Di Masa Pandemi Covid-19. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 8(2), 221–236. https://doi.org/10.34204/jiafe.v8i2.5480
Nurhayati, E., Yuniawati, A., & Annisa, S. (2020). The Effect Of A Modern Tax Administration System Based On E-Samsat On Motor Vehicle Tax Compliance At The Samsat Office, Sumedang. Journal Of Bussines Accounting and Finance, 2(1).
Nurlaeli, F., & Rahmawati, A. (2022). Effect of Tax Sanctions, TaxAtion Knowledge and Taxpayer Awareness on Paying Motor Vehicle Tax in Brebes Regency. 2(1), 1–7. https://doi.org/10.11594/bacarj.02.01.01
Ode, L., Hamid, W., & Lepong, N. (2021). Taxpayer awareness , tac knowledge , tax sanctions , public service account ability and taxpayer compliance. 7, 49–58. https://doi.org/10.5267/j.ac.2020.10.015
Purnamasari, D., & Sudaryo, Y. (2018). The Effect of Knowledge Taxpayer , Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. 9(5). https://doi.org/10.18178/ijtef.2018.9.5.618
Puspanita, I., & Machfuzhoh, A. (2022). Determinants of motor vehicle taxpayer compliance in the serang city. 5(2), 222–235. https://doi.org/10.22219/jaa.v5i2.17678
Rizkiani, N. (2021). The Effect Of Taxpayer Awareness , Quality Of Service , And Tax Sanctions On Taxpayer Compliance In The Office With Samsat Jakarta East. 2663.
Rustandi, & Kurnia, I. (2020). How Taxpayer Awareness, Taxpayer Knowledge, Tax Sanctions, Tax Service Quality Affect on Motor Vehicles Taxpayer Compliance in Bandung City. Jurnal Ilmiah MEA, 4(2), 555–571.
Sindia, M., & Mawar. (2022). Pengaruh Penerapan Elektronik Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Samsat Jakarta Selatan. Jurnal Manajemen Dan Ilmu Administrasi Publik (JMIAP), 4, 118–124. https://doi.org/10.24036/jmiap.v4i2.489
Tjaraka, H., & Nurwicaksono, D. (2018). The Influence of Subjective Norms , Taxation Knowledge , and Perception of The Financial Condition of The Personal Taxpayer on Personal Taxpayer Compliance in KPP Pratama Mulyorejo Surabaya. Jcae, 230–234.
Tresnalyani, N. K. M., & Jati, I. K. (2018). Pengaruh Kualitas Pelayanan, Pengetahuan Perpajakan dan Biaya Kepatuhan pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 24, 578. https://doi.org/10.24843/eja.2018.v24.i01.p22
Tumanduk, S., Kawulur, A., & Bacilius, A. (2021). Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kota Tomohon. Jurnal Akuntansi Manado (JAIM), 2(3), 292–301. https://doi.org/10.53682/jaim.vi.1134
Turambi, F. M., J.Sondakh, J., & Budiarso, N. S. (2022). 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. Journal Of Govermence, Texation and Auditing, 190–196.
Wibowo, F. S., Whetyningtyas, A., & Handayani, R. T. (2023). The The Influence of E-Samsat Program, Mobile Samsat, Taxpayer Satisfaction and Tax Socialization on Motor Vehicle Taxpayer Compliance. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(4), 1368–1373. https://doi.org/10.47065/ekuitas.v4i4.3278
Widajantie, T. D., & Anwar, S. (2020). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Kesadaran Wajib Pajak, Sosialisasi Pajak, Dan Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Pada Kantor Bersama Samsat Surabaya Selatan). Behavioral Accounting Journal, 3(2), 129–143. https://doi.org/10.33005/baj.v3i2.103
Widia, K. A., & Yasa, I. N. P. (2021). Pengaruh Kesadaran Wajib Pajak, Kewajiban Moral, Tingkat Pendidikan dan Kondisi Keuangan pada Kepatuhan Wajib Pajak Kendaraan Bermotor. Ekuitas: Jurnal Pendidikan Ekonomi, 9(1), 101. https://doi.org/10.23887/ekuitas.v9i1.27583
Widiastini, N. P. A., & Supadmi, N. L. (2020). Pengaruh Kesadaran Wajib Pajak, Sanksi, Kualitas Pelayanan dan Sosialisasi pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 30(7), 1645. https://doi.org/10.24843/eja.2020.v30.i07.p03
Widyan, D. P. G., & Putra, I. N. W. A. (2020). Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 30(1), 39–55. https://doi.org/10.24843/EJA.2020.v30.i01.p04
Published
2024-04-02
How to Cite
MANUABA, I Gede Made Bagus Wira; JATI, I Ketut.
Exploring the Impact of Taxpayer Awareness, Knowledge, E-Samsat, and Tax Penalties on Motor Vehicle Tax Compliance.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 6, apr. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/113006>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i06.p05.
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