The Influence of Taxpayer Knowledge, Motor Vehicle Tax Sanctions, and the Samsat Drive Thru System On Motor Vehicle Taxpayer Compliance (Case study of Motor Vehicle Taxpayer at Samsat Drive Thru Medan)

Berupilihen br Ginting; Adi Harianto; Mhd. Restu Razaq; Sabaruddin Chaniago; Amin Hou

Authors

Berupilihen br Ginting Politeknik Unggul LP3M
Adi Harianto Institut Bisnis IT&B
Mhd. Restu Razaq Institut Bisnis IT&B
Sabaruddin Chaniago Universitas Battuta
Amin Hou Universitas Mahkota Tricom Unggul

Keywords:

Knowledge, Taxpayers, Motor Vehicle Tax Sanctions, Drive Thru, Compliance

Abstract

This study supposed to determine the effect of taxpayer knowledge, motor vehicle tax sanctions, and the Samsat Drive Thru system on compliance of motor vehicle taxpayers (case study of motor vehicle taxpayer at Samsat Drive Thru Medan). The type of research that will be used in this research is descriptive and associative methods, because there are variables that will be examined for their relationship and the aim is to present a structured, factual, and accurate description of the facts in the relationship between the variables studied. The population of this study is motor vehicle taxpayers who make PKB payments in 2023 and researchers limit the population to 150 taxpayers and the sampling technique used is accidental sampling of 150 taxpayers. The data analysis technique used is the Validity and reliability test to see the influence between variables using the Hypothesis test (Test and Test f) and the determination test using SPSS. The results showed that Taxpayer Knowledge has a positive and significant effect on Taxpayer Compliance at the Medan samsat office. PKB sanctions have a positive and significant effect on taxpayer compliance at the Medan samsat office. The Samsat Drive Thru system has a positive and significant effect on taxpayer compliance at the Medan samsat office. Determination Test Taxpayer Knowledge, motor vehicle tax sanctions Sanctions, Samsat Drive Thru system while the remaining 28.9% is influenced by other variables not examined in this study such as service quality, motor vehicle tax sanctions fees and other variables. To Dispenda as a government agency in charge of Motor Vehicle Tax payments should increase innovation in Motorized Tax payments as effectively and efficiently as possible so that taxpayer compliance will increase.

Downloads

Download data is not yet available.

References

KorlantasPolri, “Jumlah Data Kendaraan Polda Sumatera Utara,” http://rc.korlantas.polri.go.id.

D. K. Wardani and Rumiyatun, “Pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, sanksi pajak kendaraan bermotor, dan sistem samsat drive thru terhadap kepatuhan wajib pajak kendaraan bermotor,” J. Akunt., vol. 5, no. 1, 2017.

I. G. N. P. Mahadika, “Pengaruh Kualitas Pelayanan Dan Sikap Wajib Pajak Terhadap Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Di KKP Pratama Singaraja,” Jur. Pendidik. Ekon., vol. 5, no. 1, pp. 1–12, 2015.

M. A. M. Prabawa and N. Noviari, “Pengaruh kualitas pelayanan dan sikap terhadap kepatuhan pelaporan wajib pajak orang pribadi di KPP Badung Utara,” E-Journal S1 Akunt. Univ. Udayana, vol. 1, no. 2, pp. 1–15, 2012.

Mardiasmo, Perpajakan Edisi Revisi, Revisi. Yogyakarta: ANDI OFFSET, 2016.

K. P. Antonia and I. Iskandar, “Pengaruh tarif pajak dan sanksi pajak serta kesadaran wajib pajak terhadap kepatuhan wajib pajak kendaraan bermotor di provinsi Kalimantan Timur,” Akuntabel, vol. 2, no. 2, pp. 265–274, 2023.

A. A. Samudra, Perpajakan di Indonesia:Keuangan, Pajak dan Retribusi Daerah. Jakarta: Rajawali Press, 2015.

Rani Aprilia and R. Rusdi, “Pengaruh Kesadaran, Sanksi, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor,” Jambura Account. Rev., vol. 4, no. 2, pp. 236–249, 2023, doi: 10.37905/jar.v4i2.91.

S. Prayitna and B. Witono, “Pengaruh Sistem Samsat Drive Thru, Kesadaran Wajib Pajak, Sanksi Pajak, Pengetahuan Perpajakan Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Pada Wajib pajak SAMSAT Kota Surakarta),” IKRAITH-EKONOMIKA No, vol. 5, no. 1, pp. 134–141, 2022.

A. Waskita Aji, D. Kusuma Wardani, and D. Wulandari, “Pengaruh Sistem Drive Thru, E-Samsat Dan Akses Infromasi Terhadap Kualitas Pelayanan Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Di Samsat Sleman),” AKURAT |Jurnal Ilm. Akunt., vol. 12, no. 2, pp. 78–87, 2021.

J. C. Sukrisno Agoes, “Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor,” J. Paradig. Akunt., vol. 1, no. 2, p. 292, 2019, doi: 10.24912/jpa.v1i2.4702.

M. Cendana and B. L. Pradana, “Analisis Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Dalam Membayar Pajak Kendaraan Bermotor (Pkb) Di Wilayah Dki Jakarta,” J. Bina Akunt., vol. 8, no. 1, pp. 22–33, 2021, doi: 10.52859/jba.v8i1.133.

Suleman, “Pengaruh Kesadaran Wajib Pajak dan Sanksi Administrasi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor (PKB) di Samsat Kota Pekanabu,” Instr. Dev. J., vol. 3, no. 3, pp. 231–241, 2020.

Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta, 2019.

I. Ghazali, Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro, 2013.

E. H. S. S. C. Nasib, “Increase Taxpayer Compliance through Quality of Service , Tax Sanctions , Knowledge and Socialization of Taxation,” J. Bus. Manag., vol. 21, no. 11, pp. 17–23, 2019, doi: 10.9790/487X-2111031723.

A. Milleani and Maryono, “Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak dan SAMSAT Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Kendal,” Kompak J. Ilm. Komputerisasi Akunt., vol. 15, no. 1, pp. 89–98, 2022, doi: 10.51903/kompak.v15i1.611.

U. W. Karlina and M. H. Ethika, “Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor,” J. Kaji. Akunt. dan Audit., vol. 15, no. 2, pp. 143–154, 2021, doi: 10.37301/jkaa.v15i2.30.

V. A. A. Kowel, L. Kalangi, and S. J. Tangkuman, “Pengaruh pengetahuan wajib pajak, kesadaran wajib pajak dan modernisasi administrasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di kabupaten Minahasa Selatan,” J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 7, no. 3, pp. 4251–4260, 2019.

I. G. Pratama, “Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan dan Keadilan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi,” J. Ilm. Mhs. Fak. Ekon. dan Bisnis, vol. 4, no. 2, pp. 1–10, 2015.

D. Fuziyyah and V. Rakhmadhani, “Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Kabupaten Indramayu,” J. Ris. Akunt. dan Perbank., vol. 17, no. 1, pp. 907–924, 2023.

Y. Khristiana and E. G. Pramesthi, “Peran Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak,” Akuisisi J. Akunt., vol. 16, no. 2, pp. 76–87, 2020, doi: 10.24127/akuisisi.v16i2.491.

A. Handayani and A. Fitria, “Analisis Kualitas Pelayanan Pajak Drive Thru Unit sPelayanan Cepat (UPC) Pada Samsat Rajabasa Lampung,” Ilmu Adm. publik, Fak. Ilmu Sos. dan Polit. Univ. Bandar Lampung, vol. 3, no. 2, 2020.

Rizki Ardiansyah, “Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Sistem Samsat Drive Thru Dan Tingkat Penghasilan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Survei Pada Wajib Pajak Kendaraan Bermotor di Daerah Kabupaten ,” Univ. Muhammadiyah Yogyakarta, vol. 13, no. 3, 2022.