Tax Knowledge, Tax Sanctions, Field Raids, Moral Responsibility, and Economic Conditions on Motor Vehicle Taxpayers' Compliance at the Badung Samsat Office
DOI:
https://doi.org/10.38142/jebd.v3i1.257Keywords:
Taxpayer Compliance, Tax Knowledge, Field Raids, Moral Responsibility, Economic ConditionsAbstract
Purpose:
Ensuring people abide by tax laws is critical, as failure to do so often results in attempts to avoid paying taxes, ultimately diminishing government revenues. Taxpayers who willingly adhere to these regulations fulfill their tax duties, streamlining the government's tax collection procedures.
Methodology:
This research aimed to investigate how the comprehension of tax-related details, penalties, on-site inspections, moral responsibilities, and economic conditions affect compliance among motor vehicle taxpayers at the Badung Samsat Office. The study encompassed a population of 543,013 registered motor vehicle taxpayers at the Badung Regency Samsat office as of December 31, 2022. A sample of 100 taxpayers was used for the research. The analytical approach employed in this study was multiple linear regression analysis.
Findings:
The findings of the study suggest that on-site inspections, moral responsibilities, and economic circumstances significantly influence compliance with motor vehicle taxes at the Badung Samsat Office. However, the understanding of tax information and penalties did not impact compliance among these taxpayers.
Implication:
Based on the result, with field examination, moral responsibility and economic conditions can make taxpayers comply with their tax obligations.
Downloads
References
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179 211. https://doi.org/10.1016/0749-5978(91)90020-T
Akbar, H., & Rahmiati, R. (2021). Upaya Kantor Samsat Gowa Dalam Meningkatkan Kesadaran Wajib Pajak Perspektif Siyasah Syar’iyyah. Siyasatuna: Jurnal Ilmiah Mahasiswa Siyasah Syar'iyyah, 2(2), 346-358.
Anastasia, R., Mendra, N. P. Y., & Saitri, P. W. (2022). The Influence of Taxpayer Awareness, Tax Sanctions, Service Quality, and Moral Obligations on Individual Taxpayer Compliance at Kpp Pratama Gianyar. Kharisma Journal, 4(2), 269–279.
Asfa I., E. R., & Meiranto, W. (2017). The Influence of Tax Sanctions, Fiscal Services, Tax Knowledge and Understanding, and Tax Awareness on Taxpayer Compliance. Diponegoro Journal of Accounting, 6(3), 1–13.
Ayunda, W. P. (2015). The Effect of Tax Sanctions, Tax Knowledge, Taxpayer Attitudes, and Economic Level. Let's BELIEVE, 2(2), 1–15.
Bali, P. P. (2022). Bali Governor Regulation Number 54 of 2022.
Danarsi, S. N., & Subroto, H. (2017). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar pajak mobil dengan diberlakukannya pajak progresif di Kota Surakarta. Jurnal Akuntansi Dan Pajak, 18(01). https://doi.org/10.29040/jap.v18i01.83
Daniati, N., & Ismatullah, I. (2022). Pengaruh Religiusitas Dan Nasionalisme Wajib Pajak Dalam Meningkatkan Kepatuhan Pajak Orang Pribadi. Jurnal Akuntansi Kompetif, 5(3), 275-282. https://doi.org/10.35446/akuntansikompetif.v5i3.985
Dewi, K. A. S., & Supadmi, N. L. (2022). Motivasi Pajak, Sanksi Pajak, dan Efektivitas E-Filing pada Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 32(11), 3306. https://doi.org/10.24843/EJA.2022.v32.i11.p08
Gustaviana, S. (2020). The Effect Of The E-SAMSAT Program. SAMSAT Rounding, Bleaching PKB, Freedom of Transfer of Motor Vehicles And Police Operation On Level Of Compliance With The Compliance Of Motor Vehicles. Jurnal Prisma (Platform Riset Manajemen AKuntansi), 1(1), 20-29.
Irkham, M. (2021). Pengaruh Sanksi, Razia Lapangan, Program E-Samsat Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Brebes (Doctoral dissertation, Universitas Pancasakti Tegal).
Melati, I. S., Azmi, Z., & Azhari, I. P. (2021). Pengaruh Pengetahuan, Kewajiban Moral, Program Pemutihan, dan Razia Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Kota Pekanbaru. ECOUNTBIS: Economics, Accounting and Business Journal, 1(1), 365-379.
Mursalin, M. (2021). Pengaruh Moral Wajib Pajak, Penghindaran Pajak, Sanksi Perpajakan, dan Sikap Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu. Jurnal Media Wahana Ekonomika, 17(4), 340-354. https://doi.org/10.31851/jmwe.v17i4.5097
Masodah, M., & Wardani, D. T. (2011). Pengaruh Asimetri Informasi, Struktur Kepemilikan Manajerial, dan Leverage Terhadap Praktik Manajemen Laba dalam Industri Perbankan di Indonesia. Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitektur & Sipil).
Nasiroh, D., & Afiqoh, N. W. (2022). Pengaruh pengetahuan perpajakan, kesadaran perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. RISTANSI: Riset Akuntansi, 3(2), 152-164. https://doi.org/10.32815/ristansi.v3i2.1232
Primatama, S. W., & Kawedar, W. (2022). Pengaruh Mekanisme Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Dengan Manajemen Laba Sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Diponegoro Journal of Accounting, 11(4). https://doi.org/10.30996/jea17.v4i02.3300
Rismayanti, N. W. I. (2021). Pengaruh Kewajiban Moral, Sosialisasi Perpajakan, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Hita Akuntansi Dan Keuangan, 2(3), 234-251. https://doi.org/10.32795/hak.v2i3.1811
Saraswati, I. G. A., & Paramitha, P. R. (2022). Pengaruh Pajak Progresif, Pengetahuan Pajak, Kualitas Pelayanan Fiskus, Kewajiban Moral, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pada Kantor Bersama Samsat Denpasar (Doctoral dissertation, UNIVERSITAS MAHASARASWATI DENPASAR).
Stephens, D. S. (2019). Progressive Tax on Motor Vehicle Tax. Http://Www.Kerjanya.Net/Faq/4256-Pajak Progresif-Atas-Pajak-Kendaraan-Bermotor.Html, November, 11.
Wardani, D., & 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), 15-24.
Wulandari, A. A. D., Dewi, N. L. P. S., & Mendra, N. P. Y. (2024). Analysis of factors that affect the compliance of individual taxpayers at the East Denpasar Primary Tax Service Office. Journal of Molecular Biology, 6(1), 197.
Yulitasari, A. I., & Suprasto, H. B. (2017). Pengaruh Tanggung Jawab Moral, Sanksi Perpajakan, dan Penerapan Sistem E-Filling pada Kepatuhan Pelaporan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1360-1389.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Ni Luh Putu Sandrya DEWI, Ni Putu Yuria MENDRA, Ni Made Windi Egi DANIYANTI
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Creative Commons Attribution-NonCommercial 4.0 International License.
