pdf Determinants of Motor Vehicle Taxpayer Compliance: Trust, Tax Sanctions, and Service Quality

Abstract

Research Objectives - This study aims to examine the effects of service quality, trust, and tax sanctions on motor vehicle taxpayer compliance.

Method - This study employs a quantitative approach using a survey method through the distribution of questionnaires to motor vehicle taxpayers. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine the relationships among the research variables.

Research Findings - The results indicate that service quality does not have a significant effect on motor vehicle taxpayer compliance. In contrast, trust in tax authorities has a positive and significant effect on taxpayer compliance. Furthermore, the implementation of strict tax sanctions has been proven to enhance motor vehicle taxpayers’ compliance in fulfilling their tax obligations.

Theory and Practical Implications - Hasil penelitian ini memperkuat perspektif teori kepatuhan pajak yang menekankan pentingnya kepercayaan dan mekanisme sanksi dalam meningkatkan kepatuhan wajib pajak. Pemerintah daerah diharapkan dapat meningkatkan transparansi dan konsistensi penegakan sanksi untuk memperkuat kepatuhan wajib pajak kendaraan bermotor.

Novelty - Penelitian ini menunjukkan bahwa dalam konteks pajak kendaraan bermotor, faktor kepercayaan dan sanksi pajak lebih menentukan kepatuhan wajib pajak dibandingkan kualitas pelayanan administrasi.