Assessing the Effects of Knowledge, Taxpayer Awareness, Tax Amnesty, and Socialization on Motor Vehicle Tax Compliance
Abstract
Tax compliance is defined as the extent of adherence exhibited by an individual or entity in paying taxes in accordance with applicable laws. This study aims to investigate the effects of knowledge, taxpayer awareness, tax amnesty programs (referred to as tax bleaching programs), and outreach efforts on the level of motor vehicle taxpayer compliance in Badung Regency. The theoretical frameworks of attribution theory and planned behavior theory underpin this research. Conducted at the Badung Regency SAMSAT Office, the study sampled 100 respondents using the accidental sampling method, derived via the Slovin formula. Data collection was performed through the distribution of questionnaires, followed by analysis using multiple linear regression. The findings indicate that taxpayer knowledge, tax amnesty programs, taxpayer awareness, and tax socialization significantly influence the level of compliance with motor vehicle tax (PKB) obligations.
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References
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Ferry, W., & Sri, D. (2020). The Effect of Tax bleaching and Taxpayer Awareness on Taxpayer Compliance in Paying Motor Vehicle Taxes in Palembang City. Journal of Finance and Business. https://doi.org/10.32524/jkb.v18i1.626
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Ilmum, T., Blongkod, H., & Mahdalena. (2023). The Effect Of Taxpayer Awareness, Public Service Accountability, And Tax Sanctions On Motor Vehicle Taxpayer Compliance. Journal of Return Study Of Management, Economics And Business, 2, 84–95. https://jurnalreturn.staiku.ac.id
Kusuma Wardani Erma Wati, D. (2018). The Effect Of Tax Socialization On Taxpayer Compliance With Knowledge As Intervening Variable.
Lestari, DMD, & Kresnandra, AANA (2023). Analysis of Determinants of Motor Vehicle Taxpayer Compliance in the Office. Accounting E-Journal, 33(6), 1673–1686. https://doi.org/10.24843/EJA.2023.v33.i06.p19
Melati, IS, Azmi, Z., & Azhari, IP (2021). The Influence of Knowledge, Moral Obligations, Whitening Programs, and Raids on Pekanbaru City Motor Vehicle Taxpayer Compliance. Economics, Accounting and Business Journal, 1(1).
Nurlaeli, F., & Rahmawati, A. (2022). Effect Of Tax Sanctions, Taxation Knowledge And Taxpayer Awareness On Paying Motor Vehicle Tax In Brebes Regency. Basic and Applied Computational and Advanced Research Journal, 2(1), 1–7. https://doi.org/10.11594/bacarj.02.01.01
Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. IBusiness, 08(01), 1–9. https://doi.org/10.4236/ib.2016.81001
Paramita, MAD, & Supadmi, NL (2021). The Effect of E-Samsat, Taxpayer Awareness, Service Quality, and Sanctions on Motor Vehicle Taxpayer Compliance. In American Journal of Humanities and Social Sciences Research (Issue 5). www.ajhssr.com
Pranata, A., Nurmala, & Arifin, MA (2022). The Influence of Taxpayer Awareness, Sanctions, and Whitening on Motor Vehicle Taxpayer Compliance (Study at the Regional Revenue Agency of South Sumatra Province). Accounting Journal, Accounting Study Program, Faculty of Business, Maranatha Christian University., 14(2), 319–329. http://journal.maranatha.edu
Putra, IDAK, Abdi, IN, & Wijana, IM (2023). The Influence of the Implementation of a Modern Tax Administration Sys-tem, Tax Socialization, and Motor Vehicle Tax Incentive Policies on Motor Vehicle Taxpayer Compliance During the COVID-19 Pandemic In Denpasar City. https://doi.org/https://doi.org/10.31940/jasafint.v5i1.28-33
Rachmawati, Mulyadi, Hasannudin, & Novialumi, A. (2023). The Influence of Taxation Knowledge, Socialization, and Attitudes Required on Individual Taxpayer Compliance in Tambun Selatan District, Bekasi Regency. Journal of Business and Entrepreneurial Review, 253–264. https://doi.org/10.25105/ber.v23i2.18520
Rustiana, IML, & Merkusiwati, NKLA (2023). The Influence of Awareness, Subjective Norms, Field Raids, and Tax Collection on Motor Vehicle Taxpayer Compliance. Accounting E-Journal, 33(7). https://doi.org/10.24843/eja.2023.v33.i07.p03
Salindeho, VA, & Rusydi, Dr. MK (2021). THE Effect of Tax Awareness, Tax Socialization, Tax Sanctions and Service Quality on Motor Vehicles Taxpayer Compliance (A Case Study at the Karangploso Samsat Joint Office).
Sasana, LPW, Indrawan, IGA, & Hermawan, R. (2021). The Influence of the Tax bleaching Program and Exemption from Transfer of Title Fees on Motor Vehicle Taxpayer Compliance. INVENTORY: Journal of Accounting, 5(2), 127–134. http://e-journal.unipma.ac.id/index.php/inventory
Shafrizal, R., & Wijayanti, R. (2023). Analysis Of The Influence Of Taxpayer Knowledge And Tax Sanctions On Community Motor Vehicle Taxpayer Compliance In Klaten.
Siregar, MAN, & Sulistyowati. (2020). The Influence of Tax Knowledge, Taxpayer Awareness, Service Quality, Tax Sanctions, and Implementation of E-Samsat on Motor Vehicle Taxpayers. Institute of Economic Science .
Susanti, L., & Ery Setiawan, P. (2019). The Influence of Samsat Corner Services, Taxpayer Awareness, Tax Socialization and Service Quality on Motor Vehicle Taxpayer Compliance. Accounting E-Journal, 29(2), 630. https://doi.org/10.24843/eja.2019.v29.i02.p11
Susanti, L., & Setiawan, PE (2019a). The Influence of Samsat Corner Services, Taxpayer Awareness, Tax Socialization and Service Quality on Motor Vehicle Taxpayer Compliance. Accounting E-Journal, 29(2), 630. https://doi.org/10.24843/eja.2019.v29.i02.p11
Susanti, L., & Setiawan, PE (2019b). The Influence of Samsat Corner Services, Taxpayer Awareness, Tax Socialization and Service Quality on Motor Vehicle Taxpayer Compliance. Accounting E-Journal, 29(2), 630. https://doi.org/10.24843/eja.2019.v29.i02.p11
Wardani, D. K., & Rumiyatun, R. (2017). The Influence of Taxpayer Knowledge, Taxpayer Awareness, Motor Vehicle Tax Sanctions, and the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance. Journal of Accounting, 5(1), 15. https://doi.org/10.24964/ja.v5i1.253
Widajantie, T.D., & Anwar, S. (2020). The Influence of the Motor Vehicle Tax bleaching Program, Taxpayer Awareness, Tax Socialization, and Services on Motor Vehicle Taxpayer Compliance (Study at the South Surabaya Samsat Joint Office). BAJ (Behavioral Accounting Journal), 3(2).
Widiastini, NPA, & Supadmi, NL (2020). The Influence of Taxpayer Awareness, Sanctions, Service Quality and Socialization on Motor Vehicle Taxpayer Compliance. Accounting E-Journal, 30(7), 1645. https://doi.org/10.24843/eja.2020.v30.i07.p03
Wijayanti, LPC, & Sukartha, IM (2018). The Influence of Progressive Tariffs, Service Quality, Tax Socialization and Tax Knowledge on Taxpayer Compliance. E-Journal of Accounting, 2011. https://doi.org/10.24843/eja.2018.v25.i03.p15
Wijiyanti, Karyanti, TD, & Marliyati. (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). https://jurnal.polines.ac.id/index.php/AAMAR
Zhalsabilla Dewantari, A., & Andayani, S. (2023). International Journal Of Multidisciplinary Research And Literature The Effect Of Taxpayer Awareness On Motor Vehicle Taxpayer Compliance With Tax Socialization As A Moderating Variable. International Journal of Multidisciplinary Research and Literature IJOMRAL, 2(6), 796–802. https://doi.org/10.53067/ijomral.v2i6
Agustiara, NKS, & Jati, IK (2020). Knowledge of Taxation as a Moderation of the Effects of Tax Sanctions and Fiscal Services on Restaurant Taxpayer Compliance. In American Journal of Humanities and Social Sciences Research (Issue 8). www.ajhssr.com
Amri, H., & Syahfitri, DI (2020). The Influence of Tax Knowledge, Tax Socialization, Tax Awareness and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Taxes in Sumbawa Regency. Journal Of Accounting, Finance and Auditing, 2(2), 108–118.
Ardiyanti, NPM, & Supadmi, NL (2020). The Influence of Tax Knowledge, Tax Socialization, and Implementation of Mobile SAMSAT Services on Taxpayer Compliance. Accounting E-Journal, 30(8), 1915–1926. https://doi.org/10.24843/eja.2020.v30.i08.p02
Barokah, B., Tripermata, L., & Putri, AU (2023). 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). In International Journal of Community Service & Engagement (Vol. 4, Issue 2).
Darmayani, SAPS, & Hasibuan, HT (2022). Tax Knowledge, Taxpayer Awareness, Tax bleaching Program and Motor Vehicle Taxpayer Compliance. FEB UNUD Accounting E-Journal, 32(9), 2813–2821. https://doi.org/10.24843/EJA.2022.v32.i09.p14
Dewi, NG, & Supadmi, NL (2021). Tax Socialization Moderates The Effect of Tax Knowledge and Tax Sanctions on the Compliance of Motor Vehicle Taxpayers. In American Journal of Humanities and Social Sciences Research (Issue 5). www.ajhssr.com
Ferry, W., & Sri, D. (2020). The Effect of Tax bleaching and Taxpayer Awareness on Taxpayer Compliance in Paying Motor Vehicle Taxes in Palembang City. Journal of Finance and Business. https://doi.org/10.32524/jkb.v18i1.626
Hartanti, Ratiyah, Setyaningsih, ED, & Amelia, DR (2022a). The Influence of Tax Socialization and Taxpayer Awareness on Motor Vehicle Taxpayer Compliance in West Bandung Regency. Journal of Accounting and Finance, 9(1).
Hartanti, Ratiyah, Setyaningsih, ED, & Amelia, DR (2022b). The Influence of Tax Socialization and Taxpayer Awareness on Motor Vehicle Taxpayer Compliance in West Bandung Regency. Monetary: Journal of Accounting and Finance, 9(1).
Hartini, MPELS, & Yanti, NPNE (2023). The Effect of Taxpayer Awareness, Tax Sanctions, Moral Obligation, Tax Socialization, and The Drive-Thru SAMSAT System Toward Taxpayer Compliance in Paying Motor Vehicle Tax. Journal of International Conference Proceedings, 6(2), 31–43. https://doi.org/10.32535/jicp.v6i2.2359
Ichlas, F., Indrawati, L., & Rufaedah, Y. (2022). The Effect of Motor Vehicle Tax bleaching on Motor Vehicle Tax Revenues in West Java Province for the 2019-2020 Period. Indonesian Accounting Research Journal, 3(1), 93–99.
Ilhamsyah, R., Endang, MG . W., & Dewantara, RY (2016). The Influence of Taxpayer Understanding and Knowledge of Tax Regulations, Taxpayer Awareness, Service Quality, and Tax Sanctions on Motor Vehicle Taxpayer Compliance (Study of Malang City Samsat). Journal of Taxation (JEJAK), 8(1).
Karlina, UW, & Ethika, MH (2020). The Influence of Tax Knowledge, Taxpayer Awareness, and Tax Sanctions on Motor Vehicle Taxpayer Compliance. Journal of Accounting and Auditing Studies, 15(2). jkaa.bunghatta.ac.id
Kotami, NKD, & Merkusiwati, NKLA (2021). Taxation Knowledge, Quality of Service, Compliance Fees, and E-OAS (One-Stop Administration Services) on Taxpayer Compliance (Empirical Study on Vehicle Tax). In American Journal of Humanities and Social Sciences Research (Issue 5). www.ajhssr.com
Kowel, AAV, Kalangi, L., & Tangkuman, JS (2019). The Effect Of Taxpayer Knowledge, Taxpayer Awareness And Modernization Of Tax Administration System To Taxpayer Compliance Of Motor Vehicles In South Minahasa Regency. Summary 4251 EMBA Journal, 7(3), 4251–4260.
Ilmum, T., Blongkod, H., & Mahdalena. (2023). The Effect Of Taxpayer Awareness, Public Service Accountability, And Tax Sanctions On Motor Vehicle Taxpayer Compliance. Journal of Return Study Of Management, Economics And Business, 2, 84–95. https://jurnalreturn.staiku.ac.id
Kusuma Wardani Erma Wati, D. (2018). The Effect Of Tax Socialization On Taxpayer Compliance With Knowledge As Intervening Variable.
Lestari, DMD, & Kresnandra, AANA (2023). Analysis of Determinants of Motor Vehicle Taxpayer Compliance in the Office. Accounting E-Journal, 33(6), 1673–1686. https://doi.org/10.24843/EJA.2023.v33.i06.p19
Melati, IS, Azmi, Z., & Azhari, IP (2021). The Influence of Knowledge, Moral Obligations, Whitening Programs, and Raids on Pekanbaru City Motor Vehicle Taxpayer Compliance. Economics, Accounting and Business Journal, 1(1).
Nurlaeli, F., & Rahmawati, A. (2022). Effect Of Tax Sanctions, Taxation Knowledge And Taxpayer Awareness On Paying Motor Vehicle Tax In Brebes Regency. Basic and Applied Computational and Advanced Research Journal, 2(1), 1–7. https://doi.org/10.11594/bacarj.02.01.01
Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. IBusiness, 08(01), 1–9. https://doi.org/10.4236/ib.2016.81001
Paramita, MAD, & Supadmi, NL (2021). The Effect of E-Samsat, Taxpayer Awareness, Service Quality, and Sanctions on Motor Vehicle Taxpayer Compliance. In American Journal of Humanities and Social Sciences Research (Issue 5). www.ajhssr.com
Pranata, A., Nurmala, & Arifin, MA (2022). The Influence of Taxpayer Awareness, Sanctions, and Whitening on Motor Vehicle Taxpayer Compliance (Study at the Regional Revenue Agency of South Sumatra Province). Accounting Journal, Accounting Study Program, Faculty of Business, Maranatha Christian University., 14(2), 319–329. http://journal.maranatha.edu
Putra, IDAK, Abdi, IN, & Wijana, IM (2023). The Influence of the Implementation of a Modern Tax Administration Sys-tem, Tax Socialization, and Motor Vehicle Tax Incentive Policies on Motor Vehicle Taxpayer Compliance During the COVID-19 Pandemic In Denpasar City. https://doi.org/https://doi.org/10.31940/jasafint.v5i1.28-33
Rachmawati, Mulyadi, Hasannudin, & Novialumi, A. (2023). The Influence of Taxation Knowledge, Socialization, and Attitudes Required on Individual Taxpayer Compliance in Tambun Selatan District, Bekasi Regency. Journal of Business and Entrepreneurial Review, 253–264. https://doi.org/10.25105/ber.v23i2.18520
Rustiana, IML, & Merkusiwati, NKLA (2023). The Influence of Awareness, Subjective Norms, Field Raids, and Tax Collection on Motor Vehicle Taxpayer Compliance. Accounting E-Journal, 33(7). https://doi.org/10.24843/eja.2023.v33.i07.p03
Salindeho, VA, & Rusydi, Dr. MK (2021). THE Effect of Tax Awareness, Tax Socialization, Tax Sanctions and Service Quality on Motor Vehicles Taxpayer Compliance (A Case Study at the Karangploso Samsat Joint Office).
Sasana, LPW, Indrawan, IGA, & Hermawan, R. (2021). The Influence of the Tax bleaching Program and Exemption from Transfer of Title Fees on Motor Vehicle Taxpayer Compliance. INVENTORY: Journal of Accounting, 5(2), 127–134. http://e-journal.unipma.ac.id/index.php/inventory
Shafrizal, R., & Wijayanti, R. (2023). Analysis Of The Influence Of Taxpayer Knowledge And Tax Sanctions On Community Motor Vehicle Taxpayer Compliance In Klaten.
Siregar, MAN, & Sulistyowati. (2020). The Influence of Tax Knowledge, Taxpayer Awareness, Service Quality, Tax Sanctions, and Implementation of E-Samsat on Motor Vehicle Taxpayers. Institute of Economic Science .
Susanti, L., & Ery Setiawan, P. (2019). The Influence of Samsat Corner Services, Taxpayer Awareness, Tax Socialization and Service Quality on Motor Vehicle Taxpayer Compliance. Accounting E-Journal, 29(2), 630. https://doi.org/10.24843/eja.2019.v29.i02.p11
Susanti, L., & Setiawan, PE (2019a). The Influence of Samsat Corner Services, Taxpayer Awareness, Tax Socialization and Service Quality on Motor Vehicle Taxpayer Compliance. Accounting E-Journal, 29(2), 630. https://doi.org/10.24843/eja.2019.v29.i02.p11
Susanti, L., & Setiawan, PE (2019b). The Influence of Samsat Corner Services, Taxpayer Awareness, Tax Socialization and Service Quality on Motor Vehicle Taxpayer Compliance. Accounting E-Journal, 29(2), 630. https://doi.org/10.24843/eja.2019.v29.i02.p11
Wardani, D. K., & Rumiyatun, R. (2017). The Influence of Taxpayer Knowledge, Taxpayer Awareness, Motor Vehicle Tax Sanctions, and the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance. Journal of Accounting, 5(1), 15. https://doi.org/10.24964/ja.v5i1.253
Widajantie, T.D., & Anwar, S. (2020). The Influence of the Motor Vehicle Tax bleaching Program, Taxpayer Awareness, Tax Socialization, and Services on Motor Vehicle Taxpayer Compliance (Study at the South Surabaya Samsat Joint Office). BAJ (Behavioral Accounting Journal), 3(2).
Widiastini, NPA, & Supadmi, NL (2020). The Influence of Taxpayer Awareness, Sanctions, Service Quality and Socialization on Motor Vehicle Taxpayer Compliance. Accounting E-Journal, 30(7), 1645. https://doi.org/10.24843/eja.2020.v30.i07.p03
Wijayanti, LPC, & Sukartha, IM (2018). The Influence of Progressive Tariffs, Service Quality, Tax Socialization and Tax Knowledge on Taxpayer Compliance. E-Journal of Accounting, 2011. https://doi.org/10.24843/eja.2018.v25.i03.p15
Wijiyanti, Karyanti, TD, & Marliyati. (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). https://jurnal.polines.ac.id/index.php/AAMAR
Zhalsabilla Dewantari, A., & Andayani, S. (2023). International Journal Of Multidisciplinary Research And Literature The Effect Of Taxpayer Awareness On Motor Vehicle Taxpayer Compliance With Tax Socialization As A Moderating Variable. International Journal of Multidisciplinary Research and Literature IJOMRAL, 2(6), 796–802. https://doi.org/10.53067/ijomral.v2i6
Published
2024-06-28
How to Cite
SUCIANTARI, Ni Putu Ayu Satya; SUPADMI, Ni Luh.
Assessing the Effects of Knowledge, Taxpayer Awareness, Tax Amnesty, and Socialization on Motor Vehicle Tax Compliance.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 6, june 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/113514>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i06.p07.
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