Revving Up Tax Compliance: The Impact of Awareness, Knowledge, and Service Quality on Two-Wheeled Motor Vehicle Taxpayers

Endah Sari; Suhirman Madjid

doi:10.58777/ras.v1i1.510

Authors

Endah Sari Faculty of Economics and Business, YARSI University, Jakarta
Suhirman Madjid Faculty of Economics and Business, YARSI University, Jakarta

DOI:

https://doi.org/10.58777/ras.v1i1.510

Keywords:

Taxpayer Awareness, Tax Knowledge, Quality of Taxpayer Compliance Services

Abstract

This study aims to determine whether taxpayer awareness, tax knowledge, and service quality influence taxpayer compliance with two-wheeled motor vehicles at East Jakarta Samsat. This study employs a quantitative approach using secondary data. The data collection technique used a questionnaire. The sample in this study was 50 taxpayers of two-wheeled motor vehicles registered at the East Jakarta Samsat. The analysis used is the classical assumption test and the hypothesis test. The data analysis method used is multiple regression and t-test. The results of partial testing suggest that taxpayer awareness, tax knowledge, and service quality have a significant impact on taxpayer compliance. These three factors will influence public compliance in fulfilling their tax obligations, thereby encouraging an increase in revenue for the state from the tax sector. The managerial implications of this study suggest that Samsat needs to enhance tax socialization, strengthen taxpayer education, and provide faster, more transparent, and user-friendly services to encourage increased compliance with taxes on two-wheeled motor vehicles, thereby contributing to the optimization of regional tax revenues.

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