Kesadaran, Norma Subjektif, Pembebasan Bea Balik Nama Kendaraan Bermotor, Pemutihan Pajak dan Kepatuhan Wajib
Abstract
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
Downloads
Download data is not yet available.
References
Apriani, K. R., Icih, I., & 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(01), pp. 77–95. https://ojs.stiesa.ac.id/index.php/jtar/article/view/92.
Astana, I. W. S., & Merkusiwati, N. K. L. A. (2017). Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Dan Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak. Jurnal Akuntansi Universitas Udayana, 18(1), hal. 818-846. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25792/16979.
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), pp. 25–34. https://doi.org/10.9790/1813-0611012534.
Dharmawan, G. B., & Baridwan, Z. (2016). Pengaruh Norma Subyektif, Pemahaman Terhadap Sistem Self Assessment, dan Kualitas Pelayanan terhadap Kepatuhan Perpajakan. Angewandte Chemie International Edition, 4(1), hal. 951–952. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/2489/2260.
Ferry, W., & Sri, D. (2020). Pengaruh Pemutihan Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kota Palembang. Jurnal Keuangan Dan Bisnis, 53(9), hal. 1689-1699. https://doi.org/10.32524/jkb.v18i1.626.
Gustaviana, S. (2020). Pengaruh Program E-SAMSAT, SAMSAT Keliling, Pemutihan PKB, Pembebasan Bea Balik Nama Kendaraan Bermotor dan Operasi Kepolisian terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor. Akuntansi, 1(1), hal. 20-29. https://ojs.stiesa.ac.id/index.php/prisma.
Karnowati, N. B., & Handayani, E. (2021). Research in Business & Social Science Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19. International Journal of Research in Business and Social Science, 10(5), pp. 184–194. https://doi.org/10.20525/ijrbs.v10i5.1272.
Kasim, E. sylviana, Fitria, A., & Hikmah, Y. (2018). Sunset Policy and its Effect on Tax Compliance : Case Study Indonesia. International Journal of Engineering & Technology, 7(3.25), pp. 120–126. https://www.researchgate.net/deref/http%3A%2F%2Fwww.sciencepubco.com%2Findex.php%2FIJET.
Lestari, T., & Wicaksono, M. (2017). EEffect of Awarness, Knowledge and Attitude of Taxpayers Tax Compliance for Taxpayers. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(1), pp. 12–25. https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/236.
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, November, pp. 2776-043X. https://doi.org/10.25181/icoaas.v1i1.2019.
Meidawati, N., & Azmi, M. N. (2019). Factors influencing the compliance of taxpayers. Journal of Contemporary Accounting, 1(1), pp. 26–37. https://doi.org/10.20885/jca.vol1.iss1.art3.
Nirajenani, C. I. P., & Aryani, N. K. L. M. (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.
Novianti, A. F., & Uswati Dewi, N. H. (2018). An Investigation of the Theory of Planned Behavior and the Role of Tax Amnesty in Tax Compliance. The Indonesian Accounting Review, 7(1), pp. 79–94. https://doi.org/10.14414/tiar.v7i1.961.
Noviyanti, N., & Azam, S. M. F. (2021). The Impact of Covid-19 Pandemic on Taxpayers’ Compliance of MSMEs in Palembang. Widyakala: Journal of Pembangunan Jaya University, 8(1), pp. 2337–7313. https://doi.org/10.36262/widyakala.v8i1.414.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding , Tax Awareness and Tax Amnesty toward The Influence of Tax Understanding , Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Journal of Finance and Banking, 22(2), pp. 240–255. https://doi.org/10.26905/jkdp.v22i2.1678.
Oktaviani, A. A., Juang, F. T., & Kusumaningtyas, D. A. (2017). The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance. Indonesian Management and Accounting Research, 16(2), pp. 1411–8858. https://doi.org/10.25105/imar.v16i2.4678.
Paramita, M. A. D., & Supadmi, N. L. (2021). The Effect Of E-SAMSAT , Taxpayer Awarness , Service Quality, and Sanctions On Motor Vehhicle Taxpyer Compliance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), pp. 382–390. https://www.ajhssr.com/.
Peraturan Gubernur Bali Nomor 21 Tahun 2021 tentang Pembebasan Pokok Pajak serta Penghapusan Sanksi Administratif Berupa Bunga dan Denda Terhadap Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bemotor.
Putri, L. Y. (2014). Pengaruh Sikap, Norma Subjektif, dan Kontrol Keperilakuan yang Dipersepsikan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Yogyakarta. Skripsi. Universitas Negeri Yogyakarta.
Rahayu, C., & Amirah. (2018). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 10(2), hal. 142-155. https://doi.org/10.24905/permana.v10i2.78.
Ramdani, R. F., Faridah, E., & Elis Badriah. (2019). Pengaruh Kesadaran Wajib Pajak dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaran Bermotor. Akuntapedia, 1(1), hal. 72-95. https://jurnal.unigal.ac.id/index.php/akuntapedia/index.
Sanita, N. M. M., Yasa, I. N. P., & Atmadja, A. T. (2018). Pengaruh Norma Subjektif Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor. Jurnal Ilmiah Mahasiswa Akuntansi Universitas Pendidikan Ganesha, 9(1), hal. 2614-1930.
Sudirman, S. R., Lannai, D., & Hajering. (2020). Pengaruh Norma Subjektif, Kewajiban Moral dan Pemahaman Peraturan Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Makassar Utara. Amnesty: Jurnal Riset Perpajakan, 3(2), hal. 164-190. https://journal.unismuh.ac.id/index.php/jrp-amnesty/article/view/4412/2896.
Surjanti, L. P. N. S., Nugroho, D. W. P. S., & Sulistyawati, A. I. (2018). Motor Vehicle Tax Compliance Levels : an Empirical Study and the Determining Factors. Economics and Business Solutions Journal, 2(2), pp. 21–31. https://journals.usm.ac.id/index.php/ebsj/article/view/1178/768.
Susetyo, D., Yulianita, A., & Vialeta, P. (2020). Effect of Progressive Tax and Tax Arrears on Revenue Transfer of Motor Vehicle Fee in South Sumatra Province. Advances in Economics, Business and Management Research, 9(2), 27–37. https://doi.org/10.2991/aebmr.k.200520.052.
Susilawati, K. E., & Budiartha, K. (2013). Pengaruh kesadaran wajib pajak, pengetahuan pajak, sanksi perpajakan dan akuntabilitas pelayanan publik pada kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi Universitas Udayana, 4(2), hal. 345-357. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/6232/4814.
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. Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study, pp. 230–234. https://www.scitepress.org/Papers/2018/70196/70196.pdf.
Tulenan, R. A., Sondakh, J. J., & Pinatik, S. (2017). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Bitung. Going Concern : Jurnal Riset Akuntansi, 12(2), hal. 296-303. https://doi.org/10.32400/gc.12.2.17682.2017.
Widya Sasana, L. P., Indrawan, I. G. A., & Hermawan, R. (2021). Pengaruh Program Pemutihan Pajak dan Pembebasan Bea Balik Nama Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Inventory: Jurnal Akuntansi, 5(2), hal. 127. https://doi.org/10.25273/inventory.v5i2.10654.
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), pp. 1–13. https://doi.org/10.33005/jasf.v2i1.20.
Astana, I. W. S., & Merkusiwati, N. K. L. A. (2017). Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Dan Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak. Jurnal Akuntansi Universitas Udayana, 18(1), hal. 818-846. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25792/16979.
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), pp. 25–34. https://doi.org/10.9790/1813-0611012534.
Dharmawan, G. B., & Baridwan, Z. (2016). Pengaruh Norma Subyektif, Pemahaman Terhadap Sistem Self Assessment, dan Kualitas Pelayanan terhadap Kepatuhan Perpajakan. Angewandte Chemie International Edition, 4(1), hal. 951–952. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/2489/2260.
Ferry, W., & Sri, D. (2020). Pengaruh Pemutihan Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kota Palembang. Jurnal Keuangan Dan Bisnis, 53(9), hal. 1689-1699. https://doi.org/10.32524/jkb.v18i1.626.
Gustaviana, S. (2020). Pengaruh Program E-SAMSAT, SAMSAT Keliling, Pemutihan PKB, Pembebasan Bea Balik Nama Kendaraan Bermotor dan Operasi Kepolisian terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor. Akuntansi, 1(1), hal. 20-29. https://ojs.stiesa.ac.id/index.php/prisma.
Karnowati, N. B., & Handayani, E. (2021). Research in Business & Social Science Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19. International Journal of Research in Business and Social Science, 10(5), pp. 184–194. https://doi.org/10.20525/ijrbs.v10i5.1272.
Kasim, E. sylviana, Fitria, A., & Hikmah, Y. (2018). Sunset Policy and its Effect on Tax Compliance : Case Study Indonesia. International Journal of Engineering & Technology, 7(3.25), pp. 120–126. https://www.researchgate.net/deref/http%3A%2F%2Fwww.sciencepubco.com%2Findex.php%2FIJET.
Lestari, T., & Wicaksono, M. (2017). EEffect of Awarness, Knowledge and Attitude of Taxpayers Tax Compliance for Taxpayers. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(1), pp. 12–25. https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/236.
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, November, pp. 2776-043X. https://doi.org/10.25181/icoaas.v1i1.2019.
Meidawati, N., & Azmi, M. N. (2019). Factors influencing the compliance of taxpayers. Journal of Contemporary Accounting, 1(1), pp. 26–37. https://doi.org/10.20885/jca.vol1.iss1.art3.
Nirajenani, C. I. P., & Aryani, N. K. L. M. (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.
Novianti, A. F., & Uswati Dewi, N. H. (2018). An Investigation of the Theory of Planned Behavior and the Role of Tax Amnesty in Tax Compliance. The Indonesian Accounting Review, 7(1), pp. 79–94. https://doi.org/10.14414/tiar.v7i1.961.
Noviyanti, N., & Azam, S. M. F. (2021). The Impact of Covid-19 Pandemic on Taxpayers’ Compliance of MSMEs in Palembang. Widyakala: Journal of Pembangunan Jaya University, 8(1), pp. 2337–7313. https://doi.org/10.36262/widyakala.v8i1.414.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding , Tax Awareness and Tax Amnesty toward The Influence of Tax Understanding , Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Journal of Finance and Banking, 22(2), pp. 240–255. https://doi.org/10.26905/jkdp.v22i2.1678.
Oktaviani, A. A., Juang, F. T., & Kusumaningtyas, D. A. (2017). The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance. Indonesian Management and Accounting Research, 16(2), pp. 1411–8858. https://doi.org/10.25105/imar.v16i2.4678.
Paramita, M. A. D., & Supadmi, N. L. (2021). The Effect Of E-SAMSAT , Taxpayer Awarness , Service Quality, and Sanctions On Motor Vehhicle Taxpyer Compliance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), pp. 382–390. https://www.ajhssr.com/.
Peraturan Gubernur Bali Nomor 21 Tahun 2021 tentang Pembebasan Pokok Pajak serta Penghapusan Sanksi Administratif Berupa Bunga dan Denda Terhadap Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bemotor.
Putri, L. Y. (2014). Pengaruh Sikap, Norma Subjektif, dan Kontrol Keperilakuan yang Dipersepsikan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Yogyakarta. Skripsi. Universitas Negeri Yogyakarta.
Rahayu, C., & Amirah. (2018). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 10(2), hal. 142-155. https://doi.org/10.24905/permana.v10i2.78.
Ramdani, R. F., Faridah, E., & Elis Badriah. (2019). Pengaruh Kesadaran Wajib Pajak dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaran Bermotor. Akuntapedia, 1(1), hal. 72-95. https://jurnal.unigal.ac.id/index.php/akuntapedia/index.
Sanita, N. M. M., Yasa, I. N. P., & Atmadja, A. T. (2018). Pengaruh Norma Subjektif Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor. Jurnal Ilmiah Mahasiswa Akuntansi Universitas Pendidikan Ganesha, 9(1), hal. 2614-1930.
Sudirman, S. R., Lannai, D., & Hajering. (2020). Pengaruh Norma Subjektif, Kewajiban Moral dan Pemahaman Peraturan Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Makassar Utara. Amnesty: Jurnal Riset Perpajakan, 3(2), hal. 164-190. https://journal.unismuh.ac.id/index.php/jrp-amnesty/article/view/4412/2896.
Surjanti, L. P. N. S., Nugroho, D. W. P. S., & Sulistyawati, A. I. (2018). Motor Vehicle Tax Compliance Levels : an Empirical Study and the Determining Factors. Economics and Business Solutions Journal, 2(2), pp. 21–31. https://journals.usm.ac.id/index.php/ebsj/article/view/1178/768.
Susetyo, D., Yulianita, A., & Vialeta, P. (2020). Effect of Progressive Tax and Tax Arrears on Revenue Transfer of Motor Vehicle Fee in South Sumatra Province. Advances in Economics, Business and Management Research, 9(2), 27–37. https://doi.org/10.2991/aebmr.k.200520.052.
Susilawati, K. E., & Budiartha, K. (2013). Pengaruh kesadaran wajib pajak, pengetahuan pajak, sanksi perpajakan dan akuntabilitas pelayanan publik pada kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi Universitas Udayana, 4(2), hal. 345-357. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/6232/4814.
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. Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study, pp. 230–234. https://www.scitepress.org/Papers/2018/70196/70196.pdf.
Tulenan, R. A., Sondakh, J. J., & Pinatik, S. (2017). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Bitung. Going Concern : Jurnal Riset Akuntansi, 12(2), hal. 296-303. https://doi.org/10.32400/gc.12.2.17682.2017.
Widya Sasana, L. P., Indrawan, I. G. A., & Hermawan, R. (2021). Pengaruh Program Pemutihan Pajak dan Pembebasan Bea Balik Nama Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Inventory: Jurnal Akuntansi, 5(2), hal. 127. https://doi.org/10.25273/inventory.v5i2.10654.
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), pp. 1–13. https://doi.org/10.33005/jasf.v2i1.20.
Published
2023-06-30
How to Cite
PRAYOGA, I Kadek Cesin Dwi Murthi; JATI, I Ketut.
Kesadaran, Norma Subjektif, Pembebasan Bea Balik Nama Kendaraan Bermotor, Pemutihan Pajak dan Kepatuhan Wajib.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 6, p. 1500-1512, june 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83749>. Date accessed: 28 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i06.p06.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
