Pengetahuan Perpajakan, Layanan Samsat Keliling dan Kepatuhan Wajib Pajak: Peran Moderasi Kesadaran Wajib Pajak
Abstract
This study discusses how tax knowledge and mobile Samsat services influence motor vehicle taxpayer compliance, and it investigates taxpayer awareness strengthens these relationships. The fact that taxpayer compliance are still not optimal, despite a year-on-year increase in the motor vehicle population, suggesting that both taxpayer knowledge and the ease of accessing services are important for improving compliance. The sample consists of 100 motor vehicle taxpayers selected based on respondent availability. The distinguishing aspect of this study is examining taxpayer awareness as as a potential moderator that may amplify the effects of knowledge and service accessibility on compliance. The findings show that tax knowledge does not have an effect on taxpayer compliance. In contrast, mobile Samsat services significantly improve compliance. Taxpayer awareness also strengthens the relationship between mobile Samsat services and compliance, but it does not strengthen the relationship between tax knowledge and compliance. These findings highlight that improving service accessibility plays an important role in encouraging taxpayer compliance. Future studies are encouraged to include additional factors related to behavior and institutional support in order to provide a more complete understanding of taxpayer compliance.
References
Adhikara, M.A. Maslichah, M. and Basyir, M. (2022). Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution. 33–42. https://doi.org/10.33642/ijbass.v8n1p4
Ambarwati, R., Astuti, M., Dijaya, R., & Idamayanti, R. F. (2021). The Determinant Factors in Using E-Samsat Services on Motorized Vehicle Tax Payment in East Java , Indonesia. 12(March), 53–61. https://doi.org/10.21512/bbr.v12i1.6496
Anggadini, S. D., & Bramasto, A. (2022). Determination Of Individual Taxpayer Compliance In Indonesia : A Case Study. 9(1). https://doi.org/https://doi.org/10.15549/jeecar.v9i1. 883
Antameng, E., Sondakh, J. J., & Mintalangi, S. (2024). Pengaruh pengetahuan perpajakan, ketegasan sanksi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak pada UMKM di Kabupaten Kepulauan Sangihe. 2, 344–358. https://doi.org/10.58784/ rapi.208
Anto, L.O. Husin, H. Hamid, W. Lepong, Bulan, N. (2021). Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance. 7, 49–58. https://doi.org/10.5267/j.ac.2020.10.015
Anwar, S. & Widajantie, T. (2020). Kesadaran Wajib Pajak, Sosialisasi Pajak, Dan Pelayanan (Studi Pada Kantor Bersama Samsat Surabaya Selatan) BAJ (Behavioral Accounting Journal). 3(2), 129–143. https://doi.org/10.33005/baj.v3i2.103
Ariani, M. & Biettant, R. (2018). Wajib Pajak Dengan Variabel Intervening Kepuasan. 13(1), 15–30. https://doi.org/10.25105/jipak.v13i1.4950
Bani-khalid, T., Farhan, A., & and Alshirah, M. H. (2022). Determinants of Tax Compliance Intention among Jordanian SMEs : A Focus on the Theory of Planned Behavior. 1–20.
Barbera, L.F, F. and, & Ajzen, I. (2020). Control Interactions in the Theory of Planned Behavior : Rethinking the Role of Subjective Norm. https://doi.org/10.5964/ ejop.v16i3.2056
Che, T.E & Handra, T. (2023). Pengaruh Tingkat Pengetahuan, E -samsat, Sanksi Pajak, dan Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. 6(12), 301–314. https://doi.org/10.32877/eb.v6i1.801
Da Silva, F. P., Guerreiro, R., and Flores, E. (2019). Voluntary Versus Enforced Tax Compliance: The Slippery Slope Framework in the Brazilian Context. International Review of Economics, 66(2), 147–180. https://doi.org/10.1007/s12232-019-00321-0
Hassan, I., Naeem, A., & Gulzar, S. (2021). Voluntary tax compliance behavior of individual taxpayers in Pakistan. Financial Innovation. https://doi.org/10.1186/s40854-021-00234-4
Ilyas, H. T., Devano, S., Herdianti, S., & Bandung, U. P. (2025). The Effect Of Tax Planning And The Implementation Of The Core Tax Administration. 5(3), 3326–3338. https://doi.org/10.59188/eduvest.v5i3.44798
Karnowati, N.B, & E. H. (2021). Research in Business & Social Science Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19. 10(5), 184–194. https://doi.org/10.20525/ijrbs.v10i5.1272
Kintu, I., Hisali, E., Bateganya, F., Lumala, P., Musoke, N., & Nalwoga, W. (2025). Facilitation and voluntary tax compliance among micro, small and medium enterprises (MSMEs) in Uganda : testing the mediating effect of stakeholder collaboration. https://doi.org/10.1108/IJOES-07-2024-0204
Le, H. T. H., Tuyet, V. T. B., Hanh, C. T. B., and Do, Q. H. (2020). Factors Affecting Tax Compliance among Small and Medium Sized Enterprises: Evidence from Vietnam. The Journal of Asian Finance, Economics and Business, 7(7), 209–217. https://doi.org/10.13106/jafeb.2020.vol7.no7.209
Listiana, M., & Hernawati, R. I. (2024). Pengaruh Karakteristik Wajib Pajak , Kualitas pelayanan , Sanksi Pajak dan Inovasi Sistem Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Pati. 5, 33–44. https://doi.org/10.31949/jaksi.v5i1.7843
Milleani, A. & Maryono, M. (2022). Pengaruh Pengetahuan Perpajakan , Sosialisasi Perpajakan , Kesadaran Wajib Pajak dan SAMSAT Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Kendal. 13(1), 89–98. https://doi.org/10.51903/ kompak.v15i1.611
Oktaviani, R.M, Hanif Kurnia, Sunarto, A. U. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance : The role of taxpayer awareness in developing Indonesian economy. 6, 89–96. https://doi.org/10.5267/j.ac.2019.12.004
Østli, V., Fridstrøm, L., Kristensen, N. B., & Lindberg, G. (2022). Comparing the Scandinavian automobile taxation systems and their CO 2 mitigation effects. International Journal of Sustainable Transportation, 16(10), 910–927. https://doi.org/10.1080/15568318.2021. 1949763
Purnamasari, D., & Sudaryo, Y. (2018). The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. 9(5). https://doi.org/10.18178/ijtef. 2018.9.5.618
Puteri, P.O, Efrizal, S. & Erly, M. (2019). Analisis pengaruh sanksi administrasi, tingkat pendapatan, dan sistem samsat drive thru terhadap kepatuhan wajib pajak kendaraan bermotor. 1(3), 1569–1588. https://doi.org/10.24036/jea.v1i3.163
Putri, T. R., Susena, K. C., & Subhi, R. (2025). The Influence Of Tax Understanding And Tax Awareness On Taxpayer Compliance In Paying Land And Building Tax ( Pbb ) In Muara Payang Village, Seginim District, South Bengkulu Regency Pengaruh Pemahaman Pajak Dan Kesadaran Pajak Terhadap Kepatuhan Wajib P. 2(2), 131–140. https://doi.org/ 10.37676/jemba.v2i2.997
Rizal, A. S. (2019). Pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, sanksi pajak kendaraan bermotor dan sistem samsat drive thru terhadap kepatuhan wajib pajak kendaraan bermotor. 7(1), 76–90. https://doi.org/10.32493/jiaup.v7i1.2508
Rochma, C.L, & Hidajat, S. (2023). Pengaruh Kesadaran Wajib Pajak , Akses Pajak , Fasilitas Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. 16(2), 340–348. https://doi.org/10.51903/kompak.v16i2.1320
Sarpong, S. A., Yeboah, M., Oware, K. M., & Danquah, B. A. (2024). Effect of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance : The Mediating Role of Taxpayer Awareness. 21, 1217–1227. https://doi.org/10.37394/23207.2024.21.99
Sovita, I., Arita, E., Sanur, S. S., Ekonomi, F., & Unidha, F. E. B. (2023). Jurnal Ekonomi dan Bisnis Dharma Andalas. 25(1), 85–103. https://doi.org/10.47233/jebd.v25i1.744
Supriyati, Indah Hapsari, J., & Nahumury. (2024). The influence of trust in the government , perceived fairness, and tax morale on taxpayer compliance : Implications for budget formation. https://doi.org/10.21511/pmf.13(2).2024.11
Taing, H. B., & Chang, Y. (2020). Determinants of tax compliance intention: focus on the theory of planned behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
Totanan, C., Jamaluddin, J., Muliati, M., Zahra, F., & Ilham Pakawaru, M. (2024). The complexity of tax regulations and principles of justice as determinants of taxpayer compliance : case of Indonesia. https://doi.org/10.21511/pmf.13(1).2024.14
Wang, X., Weng, W., Li, M., Xue, J., & Chen, S. (2023). Understanding the intention and behavior of psychological help-seeking among Chinese college students using theory of planned behavior: a three-month follow-up study. Psychology, Health & Medicine, 29(4), 765–777. https://doi.org/10.1080/13548506.2023.2217379
Wardani, D.K, & Fikri, J. (2018). Jurnal Akuntansi & Manajemen Akmenika Vol. 15 No. 2 Tahun 2018. 15(2). https://doi.org/10.31316/akmenika.v15i2.999
Wicaksono, M. & Lestari, T. (2017). Effect Of Awareness , Knowledge And Attitude Of Taxpayers Tax Compliance For Taxpayers. 2017(1), 12–25. https://doi.org/10.29040/ ijebar.v1i01.236
Wu, L., Zhu, Y., & Zhai, J. (2022). Understanding Waste Management Behavior Among University Students in China : Environmental Knowledge, Personal Norms, and the Theory of Planned Behavior. 12(January), 1–13. https://doi.org/10.3389/fpsyg. 2021.771723
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), 1–13. https://doi.org/10.33005/jasf.v2i1.20
.png)
.png)
