Pemahaman Perpajakan, Kepercayaan Kepada Pemerintah, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Kendaraan Bermotor
Abstract
This study aims to obtain empirical evidence related to the effect of understanding taxation, trust in the government, and service quality on motor vehicle taxpayer compliance. This research was conducted at the Joint Office of SAMSAT Klungkung with the number of samples used determined by the slovin formula so that 100 taxpayers were obtained. The method of determining the sample uses a non-probability sampling technique with accidental sampling. Data was collected by giving questionnaires to selected respondents and analyzed using multiple linear regression analysis techniques. Based on the results of the analysis, it can be concluded that trust in the government has a significant positive effect on motor vehicle taxpayer compliance. While the understanding of taxation and service quality does not affect the compliance of motorized vehicle taxpayers.
Keywords: Understanding Taxation; Trust in Government; Quality of Service; Taxpayer Compliance.
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References
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Awaluddin, I., & Tamburaka, S. (2017). The effect of service quality and taxpayer satisfaction on compliance payment tax motor vehicles at office one roof system in Kendari. The International Journal of Engineering and Science (IJES), 6(11), 25–34. https://doi.org/10.9790/1813-0611012534
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Marliza, Y., Wiguna, K., & Andini, M. (2021). The influence of service quality of motor vehicle tax toward taxpayer compliance in paying motor vehicle tax (a case study at Samsat Lubuk Linggau). International Conference on Agriculture and Applied Science. https://doi.org/10.25181/icoaas.v1i1.2019
Masur, G. C., & Rahayu, Y. (2020). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmu Dan Riset Akuntansi, 9(3), 50–53.
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Siti Aisyahyusanti. (2016). Pengaruh Kesadaran Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmiah, 9(1), 111–117.
Sukesi, S., & Yunaidah, I. (2020). The effect of tax socialization, superior service, and service quality on taxpayers’ satisfaction and compliance. Journal of Economics, Business, & Accountancy Ventura, 22(3). https://doi.org/10.14414/jebav.v22i3.1698
Sussman, R., & Gifford, R. (2019). Causality in the Theory of Planned Behavior. Personality and Social Psychology Bulletin, 45(6), 920–933. https://doi.org/10.1177/0146167218801363
Susuawu, D., Ofori-Boateng, K., & Amoh, J. K. (2020). Does Service Quality Influence Tax Compliance Behaviour Of Smes? A New Perspective From Ghana. International Journal of Economics and Financial Issues, 10. https://doi.org/10.32479/ijefi.10554
Susyanti, J., & Askandar, N. S. (2019). Why Is Tax Knowledge and Tax Understanding Important? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 16(2), 187. https://doi.org/10.31106/jema.v16i2.2711
Syapsan, Basri, S., Restu, Meiryani, & Srinita. (2020). The analysis of local own-source revenue (PAD) from the sub-sector of motorised vehicle tax in regency of Bengkalis and siak of Riau Province. International Journal of Innovation, Creativity and Change, 6.
Wardani, D. K., & Rumiyatun, R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Akuntansi, 5(1), 15. https://doi.org/10.24964/ja.v5i1.253
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Yayuk, N. R., Margono, S., Eka, A. T., & Sudjatno. (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139–146. https://doi.org/10.5897/jat2017.0267
Yuliansyah, R., Amaliati Setiawan, D., & Sri Mumpuni, R. (2019). Pengaruh Pemahaman, Sanksi Perpajakan, dan Tingkat kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak dalam Membayar PBB-P2. Jurnal STEI Ekonomi, 28(02), 233–253. https://doi.org/10.36406/jemi.v28i02.253
Agustin, N. S., & Putra, R. E. (2019). Pengaruh Kesadaran Masyarakat, Sanksi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pada Samsat Kota Batam. Measurement : Jurnal Akuntansi, 13(1), 55. https://doi.org/10.33373/mja.v13i1.1833
Alkhatib, A. A., Hamad, M. Z., & Hermas, M. D. (2020). The Impact of Tax Ethics and Knowledge on Tax Compliance among Palestinian Taxpayers. International Journal of Academic Research in Business and Social Sciences, 10(6), 346–352. https://doi.org/10.6007/ijarbss/v10-i6/7305
Arisandy, N. (2017). Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Bisnis Online Di Pekanbaru. Jurnal Ilmiah Ekonomi Dan Bisnis, 14(1), 62–71. https://doi.org/https://doi.org/10.31849/jieb.v14i1.871
As’ari, N. G. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Computers and Industrial Engineering, 2(January), 6. http://www.riset.unisma.ac.id/index.php/jrm/article/view/1030
Awaluddin, I., & Tamburaka, S. (2017). The effect of service quality and taxpayer satisfaction on compliance payment tax motor vehicles at office one roof system in Kendari. The International Journal of Engineering and Science (IJES), 6(11), 25–34. https://doi.org/10.9790/1813-0611012534
Bhutta, Z., Rasheed, R., Social, A. K.-P. J. of, & 2019, U. (2019). Psychological Factors Affecting Tax Compliance Behavior of Pakistani Tax Payer: An Extended Theory of Planned Behavior Perspective. Media.Teckiz.Com, 39(4), 1453–1464. https://media.teckiz.com/pakistan-journal-of-social-sciences/pjss-bzu/2020/05/30/5ed2b25ae5740.pdf
Chusaeri, Y., Diana, N., & Afifudin, A. (2017). Pengaruh Pemahaman Dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Samsat Kota Batu). Jurnal Ilmiah Riset Akuntansi, 6(09), 16–30. http://www.riset.unisma.ac.id/index.php/jra/article/view/375
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, G. P. E., & Suardana, K. A. (2014). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar PKB dan BBNKB. E-Jurnal Akuntansi Universitas Udayana, 8(2), 340–353.
Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38(3), 226–232. https://doi.org/10.1016/j.kjss.2016.10.003
Handayani Barus, S. A., Kamaliah, K., & Anisma, Y. (2016). Pengaruh Akses Pajak, Fasilitas, Sosialisasi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1).
Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting, 34, 17–26. https://doi.org/10.1016/j.adiac.2016.07.001
Kristiana Elliane, H. I. (2021). Pengaruh Persepsi Pengetahuan Perpajakan, Tingkat Kepercayaan Kepada Pemerintah, dan Sanksi Pajak terhadap Tingkat Kepatuhan Pemenuhan Kewajiban Perpajakan Wajib Pajak Orang Pribadi Usahawan di Jakarta Utara. Kwik Kian Gie School of Business, 1–24. http://eprints.kwikkiangie.ac.id/1199/
Latief, S., Junaidin Zakaria, & Mapparenta. (2020). Pengaruh kepercayaan kepada pemerintah, kebijakan insentif pajak dan manfaat pajak terhadap kepatuhan wajib pajak. Jurnal Analisa Akuntansi Dan Perpajakan, 3(3), 271–289. http://jurnal.fe.umi.ac.id/index.php/CESJ/article/view/581/425
Lazuardini, E. R., Susyanti, J., & Priyono, A. A. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Malang Selatan). Jurnal Ilmiah Riset Manajemen, 7(1), 25–34. http://www.riset.unisma.ac.id/index.php/jrm/article/view/1030
Lovihan, S. (2014). Pengaruh Kesadaran Membayar Pajak, Pengetahuan dan Pemahaman Peraturan Perpajakan, dan Kualitas Layanan terhadap Kemauan Membayar Pajak Wajib Orang Pribadi di Kota Tomohon. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 5(1). https://doi.org/10.35800/jjs.v5i1.4930
Mahyarni, M. (2013). Theory Of Reasoned Action Dan Theory Of Planned Behavior (Sebuah Kajian Historis tentang Perilaku). Jurnal EL-RIYASAH, 4(1), 13. https://doi.org/10.24014/jel.v4i1.17
Marliza, Y., Wiguna, K., & Andini, M. (2021). The influence of service quality of motor vehicle tax toward taxpayer compliance in paying motor vehicle tax (a case study at Samsat Lubuk Linggau). International Conference on Agriculture and Applied Science. https://doi.org/10.25181/icoaas.v1i1.2019
Masur, G. C., & Rahayu, Y. (2020). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmu Dan Riset Akuntansi, 9(3), 50–53.
Novlyani, C. (2021). Implementation of Earmarking Tax Policy on Motor Vehicle Taxes in Bekasi City. Ilomata International Journal of Tax and Accounting, 2(2), 166–174. https://doi.org/10.52728/ijtc.v2i2.237
Nurlaela, L., Mulyaningsih, M., & ... (2018). Effect of Tax Service Quality and Tax Sanctions Againts Vehicle Taxpayer Compliance At the Samsat Office of Garut District. International https://openlibrarypublications.telkomuniversity.ac.id/index.php/isclo/article/view/7033
Octavianny, P., Makaryanawati, M., & Edwy, F. M. (2021). Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 31(1), 77. https://doi.org/10.24843/EJA.2021.v31.i01.p06
Pebrina, R., & Hidayatulloh, A. (2020). Pengaruh penerapan e-spt, pemahaman peraturan perpajakan, sanksi perpajakan, dan kualitas pelayanan terhadap kepatuhan wajib pajak. Jurnal Ilmiah Ekonomi Dan Bisnis, 17(1), 1–8. https://doi.org/10.31849/jieb.v17i1.2563
Pemerintah Provinsi Bali. (2020). Laporan Keuangan Pemerintah Provinsi Bali Tahun 2020. https://www.baliprov.go.id/web/wp-content/uploads/2021/07/Laporan-Keuangan-Pemerintah-Daerah-Audited-Tahun-Anggaran-2020.pdf
Purnamasari, A., Pratiwi, U., & Sukirman, S. (2018). Pengaruh Pemahaman, Sanksi Perpajakan, Tingkat Kepercayaan Pada Pemerintah Dan Hukum, Serta Nasionalisme Terhadap 22 Kepatuhan Wajib Pajak Dalam Membayar PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar). Jurnal Akuntansi Dan Auditing, 14(1), 22. https://doi.org/10.14710/jaa.v14i1.18221
Rendy, R., & Irawati, W. (2019). Understanding Of Tax Rules, Tax Tariffs And Tax-Rights Consciousness On E-Commerce Users Tax Compliance. EAJ (Economics and Accounting Journal), 2(2), 141. https://doi.org/10.32493/eaj.v2i2.y2019.p141-148
Siti Aisyahyusanti. (2016). Pengaruh Kesadaran Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmiah, 9(1), 111–117.
Sukesi, S., & Yunaidah, I. (2020). The effect of tax socialization, superior service, and service quality on taxpayers’ satisfaction and compliance. Journal of Economics, Business, & Accountancy Ventura, 22(3). https://doi.org/10.14414/jebav.v22i3.1698
Sussman, R., & Gifford, R. (2019). Causality in the Theory of Planned Behavior. Personality and Social Psychology Bulletin, 45(6), 920–933. https://doi.org/10.1177/0146167218801363
Susuawu, D., Ofori-Boateng, K., & Amoh, J. K. (2020). Does Service Quality Influence Tax Compliance Behaviour Of Smes? A New Perspective From Ghana. International Journal of Economics and Financial Issues, 10. https://doi.org/10.32479/ijefi.10554
Susyanti, J., & Askandar, N. S. (2019). Why Is Tax Knowledge and Tax Understanding Important? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 16(2), 187. https://doi.org/10.31106/jema.v16i2.2711
Syapsan, Basri, S., Restu, Meiryani, & Srinita. (2020). The analysis of local own-source revenue (PAD) from the sub-sector of motorised vehicle tax in regency of Bengkalis and siak of Riau Province. International Journal of Innovation, Creativity and Change, 6.
Wardani, D. K., & Rumiyatun, R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Akuntansi, 5(1), 15. https://doi.org/10.24964/ja.v5i1.253
Wijayanti, D. W., & Sasongko, N. (2017). Pengaruh Pemahaman, Sanksi Perpajakan, Tingkat Kepercayaan pada Pemerintah dan Hukum Terhadap Kepatuhan Dalam Membayar Wajib Pajak (Studi Wajib Pajak pada Masyarakat di Kalurahan Pajang Kecamatan Laweyan Surakarta). Peran Profesi Akuntansi Dalam Penanggulangan Korupsi, 4, 308–326.
Yayuk, N. R., Margono, S., Eka, A. T., & Sudjatno. (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139–146. https://doi.org/10.5897/jat2017.0267
Yuliansyah, R., Amaliati Setiawan, D., & Sri Mumpuni, R. (2019). Pengaruh Pemahaman, Sanksi Perpajakan, dan Tingkat kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak dalam Membayar PBB-P2. Jurnal STEI Ekonomi, 28(02), 233–253. https://doi.org/10.36406/jemi.v28i02.253
Published
2022-07-26
How to Cite
DARMAWAN, I Wayan; WIRASEDANA, I Wayan Pradnyantha.
Pemahaman Perpajakan, Kepercayaan Kepada Pemerintah, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Kendaraan Bermotor.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 7, p. 1757-1770, july 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83571>. Date accessed: 03 may 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i07.p07.
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