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All Journal Journal of Innovation Research and Knowledge
Rindy Citra Dewi
Universitas Putra Indonesia “YPTK” Padang
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPLIKASI KUALITAS PELAYANAN DAN MOTIVASI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Putri Intan Permata Sari Sari; Rindy Citra Dewi; Dodi Suryadi; Tri Ayu Parwati; Berta Agus Petra
Journal of Innovation Research and Knowledge Vol. 5 No. 11 (2026): April 2026
Publisher : Bajang Institute

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Abstract

This study examines the impact of service quality and taxpayer motivation on motor vehicle taxpayer compliance, with tax socialization as a moderating variable. The research aims to identify whether service quality and taxpayer motivation significantly influence compliance, and whether tax socialization strengthens these relationships. A quantitative approach was employed, involving 100 respondents who are motor vehicle taxpayers in Padang City. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS software. The results show that both service quality and taxpayer motivation significantly affect taxpayer compliance. Furthermore, tax socialization moderates the relationship between service quality and compliance but does not significantly moderate the relationship between motivation and compliance. These findings highlight the critical role of effective service delivery and targeted socialization programs in improving taxpayer compliance
Co-Authors Berta Agus Petra Dodi Suryadi Putri Intan Permata Sari Sari Tri Ayu Parwati