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Journal : Electronic Journal of Education, Social Economics and Technology

Enhancing Taxpayer Compliance through Mobile SAMSAT Services: The Moderating Role of Tax Bleaching and Socialization Khotmi, Herawati; Yani, Achmad; Astini, Yuli; Feryansyah, Feryansyah
Electronic Journal of Education, Social Economics and Technology Vol 5, No 2 (2024)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v5i2.171

Abstract

Taxes represent the primary source of revenue for the state, whereas local taxes are derived from regional income. Consequently, enhancing awareness is essential to improve taxpayer compliance with their tax responsibilities. This research investigates the influence of mobile SAMSAT services, tax bleaching, and tax socialization on the compliance of motor vehicle taxpayers. Furthermore, it explores the role of mobile SAMSAT, tax bleaching, and socialization as moderating factors affecting taxpayer compliance. The analysis employs Structural Equation Modeling (SEM) utilizing the SmartPLS 4 software. The study's population consists of motorized vehicles registered in Mataram, with a probability sampling method applied to select a sample size of 100. Statistical analysis conducted with Smart PLS 4 indicates that tax bleaching positively influences taxpayer compliance, whereas mobile SAMSAT services and socialization do not have a significant effect. Additionally, the moderation analysis reveals that tax socialization enhances the relationship between tax bleaching and taxpayer compliance, but does not moderate the effect of mobile SAMSAT on compliance. The study recommends that future research incorporate additional variables, such as taxpayer awareness and taxpayer satisfaction.
Co-Authors Agus Fahrul Chair Agustiningsih, Wulandari Akbar, Muhammad Islahuddin Alfian Sayuti Alvina Damayanti Amisa, Elia Amrul, Rusli Andika Noviawan, Lalu Arif Firman Aulia Astini, Yuli Astini, Yuli Baehaki Syakbani Bairizki, Ahmad Dara Intan Ariati Dewi Rispawati Edi Muhammad Jayadi Eka Aswati Purnamasari Eko Supriastuti Elvina Setiawati Elvina Setiawati Endang Kartini Eni Indriani Fachrozi FACHROZI. F Faizathul Octavia, Yusi Fatikasari, Nurul Fauzi, Agus Khazin Feryansyah Feryansyah, Feryansyah Genadi, Yeldi Dwi Hadi, Khaerul Hengki Samudra herliana rosika Hidayat, Lalu Muhammad Taufik Hikmah Hikmah Hikmah, Husnul I Made Murjana I Wayan Danaswara Irianto Irianto Jumaidi, Lalu Takdir Kembang, Lale Puspita Khaerul Hadi Khaerul Umam, Khaerul Khairul Hadi Kisnawati, Baiq Kukuh Tondoyekti Kurniya Alda Syafitri Listantia, Nora M Wahyullah Mariana Mariana Mariana Mas’ud, Riduan Muhamad Yusup Muhammad Irfadil Muhammad Wahyullah Mustaan Mustaan Mustaan, Mustaan Nadia Nuril Ferdaus Ni Ketut Arunika Brahmantari Nora Listantia Nursinta Octavia, Yusi Faizathul Putri, Dina Amalya Ramadhan, Mahameru Nur Ikhsan Resty Yusnirmala Dewi Riduan Mas’ud Rini Adriani Auliana Rispawati, Dewi Rosika, Herliana Rury Indah Sintia Rusdi Rusdi Bahalwan Rusdi Rusdi Safitri, Dian Mila Sahratullah Samodra, Vegalyra Novantini Samudra, Hengki Sanurdi Sanurdi Sarkasi Hadi Sugandi Savira, Anisa Seprianingsih, Dewi Setiawati, Elvina Shinta Eka Kartika Sofiati Wardah Sofiati Wardah Solina, Eva SOPIAN SAORI Sri Hadiatini Sri Maryanti Sukma Hidayat Kurnia Abadi Suparlan . Supriastuti, Eko Syakbani, Baehaki Tondoyekti, Kukuh Ulfiani Asdiansyuri Ulfiyani Asdiansyuri, Ulfiyani Wardiningsih, Reny Yani, Achmad Yeldi Dwi Genadi Yuliati, Ni Nyoman Yusi Faizathul Octavia Zulkarnaen