Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Eksplorasi Akuntansi (JEA)
Resti Yulistia Muslim
Fakultas Ekonomi dan Bisnis, Universitas Bung Hatta, Padang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengetahuan Perpajakan, Layanan Samsat Keliling dan Kepatuhan Wajib Pajak: Peran Moderasi Kesadaran Wajib Pajak Arie Frinola Minovia; Resti Yulistia Muslim
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4577

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.
Co-Authors Arie Frinola Minovia