Pengaruh Penghapusan Sanksi Administratif, Pembebasan Bea Balik Nama Kendaraan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Sosialiasi Perpajakan Sebagai Variabel Moderasi

(Studi Pada Kantor Samsat Kabupaten Gianyar)

  • I Kadek Bayu Mahardika Universitas Hindu Indonesia
  • I Wayan Sudiana
  • Ni Wayan Alit Erlina Wati
Keywords: Elimination of Administrative Sanctions, Exemption from Vehicle Title Transfer Fees, Tax Socialization, Motor Vehicle Taxpayer Compliance

Abstract

The objective of this study is to investigate whether the elimination of administrative sanctions, exemption of vehicle title transfer fees, and tax socialization have an impact on the level of compliance of motor vehicle taxpayers. Additionally, this research aims to determine whether tax socialization can mitigate the influence of eliminating administrative sanctions and exemption of vehicle title transfer fees on the level of compliance of motor vehicle taxpayers. The study was conducted at the Gianyar Regency Samsat Office involving 100 respondents using a questionnaire as the data collection instrument. The data analysis method used was Structural Equation Modeling Partial Least Squares (SEM PLS) with Smart PLS software. The research findings indicate that: (1) The elimination of administrative sanctions does not significantly affect the level of compliance of motor vehicle taxpayers. (2) Exemption of vehicle title transfer fees does not have a significant impact on the level of compliance of motor vehicle taxpayers. (3) Tax socialization has a significant positive impact on the level of compliance of motor vehicle taxpayers. (4) The interaction between the elimination of administrative sanctions and tax socialization does not significantly affect the level of compliance of motor vehicle taxpayers in Gianyar Regency. (5) The interaction between the exemption of vehicle title transfer fees and tax socialization also does not significantly affect the level of compliance of motor vehicle taxpayers in Gianyar Regency.

Published
2024-10-31
How to Cite
Mahardika, I. K. B., Sudiana, I. W., & Erlina Wati, N. W. A. (2024). Pengaruh Penghapusan Sanksi Administratif, Pembebasan Bea Balik Nama Kendaraan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Sosialiasi Perpajakan Sebagai Variabel Moderasi: (Studi Pada Kantor Samsat Kabupaten Gianyar). Hita Akuntansi Dan Keuangan, 5(4), 265-282. https://doi.org/10.32795/hak.v5i4.5640

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