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All Journal UPI YPTK Journal of Business and Economics
Nur Asiyah Jamil Rangkuti
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Effects of Tax Collection, Digitalization, and Service Quality on Motor Vehicle Taxpayer Compliance in Padang Sidempuan Nur Asiyah Jamil Rangkuti; Muhammad Lathief Ilhamy Nasution; Nurwani
UPI YPTK Journal of Business and Economics Vol. 11 No. 3 (2026): September 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v11i3.335

Abstract

Abstract This study aims to analyze the effects of the tax collection system, digitalization of tax services, and service quality on motor vehicle taxpayer compliance in Padangsidimpuan City. Motor Vehicle Tax is an important source of Local Own-Source Revenue; however, taxpayer compliance remains a challenge. This study employs a quantitative approach with an explanatory research design. The sample consisted of 100 respondents selected using purposive sampling. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that the tax collection system has a positive and significant effect on taxpayer compliance (β = 0.153; p = 0.047). Digitalization of tax services also has a positive and significant effect (β = 0.488; p < 0.001) and represents the strongest relationship in the model. Service quality likewise has a positive and significant effect (β = 0.380; p < 0.001). Together, the three variables explain 72.4% of the variance in taxpayer compliance. These findings emphasize the importance of continuously strengthening tax administration and digital services. Keywords: Tax Collection System; Tax Service Digitalization; Service Quality; Taxpayer Compliance
Co-Authors Muhammad Lathief Ilhamy Nasution Nurwani