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All Journal Journal of Accounting and Investment Resona : Jurnal Ilmiah Pengabdian Masyarakat Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Governors JRAP (Jurnal Riset Akuntansi dan Perpajakan) EJOIN : Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Pena Dimas: Jurnal Pengabdian Masyarakat Basic and Applied Accounting Research Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Indonesian Journal of Community Empowerment EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Mellani Yuliastina
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Basic and Applied Accounting Research Journal

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Understanding Motor Vehicle Taxpayer Compliance: Determinants and the Moderating Role of Tax Socialization Program Safrida, Lili; Dzikri , Muhammad; Yuliastina, Mellani
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

Tax revenue is a major component of national income, essential for funding development and improving public welfare. However, compliance with tax obligations, especially motor vehicle taxes, is often suboptimal. Purpose: This study investigates the determinants of motor vehicle taxpayer compliance—specifically taxpayer awareness, tax knowledge, public service accountability, and tax sanctions—and examines the moderating role of tax socialization programs. Methods: The research was conducted at the Banjarmasin II Samsat Office using a quantitative approach. Data were analyzed using multiple linear regression to test the direct effects of the independent variables on compliance, and moderated regression analysis to evaluate the moderating effect of tax socialization. Results: The results indicate that taxpayer awareness, tax knowledge, public service accountability, and tax sanctions have a significant direct effect on tax compliance. However, tax socialization does not moderate the influence of awareness, knowledge, or sanctions. Notably, tax socialization significantly moderates the effect of public service accountability on taxpayer compliance. Conclusion:Both internal and external factors influence taxpayer behavior. Tax socialization is particularly effective when paired with improvements in public service accountability. These findings offer practical insights for tax authorities aiming to enhance compliance through targeted outreach and service improvements.
Co-Authors Afritriani, Mega Alfian Alfian Alfian Alfian Alfian Alfian Alfian Misran Anugerahni, Ina Idealina Putri Asti Rahmatika Innaya Basyirah Ainun Dessy Maulina Dewi Lesmanawati Doni Stiadi Dzikri , Muhammad Elva Rahmawati Farida Isroani fatimah Fatimah Haeningtya Salsabila Paramitha Haryanto Haryanto Hasnun Nida Qurrotul Aina Hudaya, Muhammad Ina Idealina Putri Anugerahni Isnawati Isnawati Jadidah Jadidah Kadir Kadir Khumaira Maulidya Az Zahra Kurniaty Lesmanawati, Dewi Lili Safrida M.Hafiz Sugiarto Maulida, Dara Andanti Mega Andani Meina Wulansari Yusniar Monica Rahardian Ary Helmina Muhammad Hudaya Muhammad Yasin Netty Nurhayati Nordiansyah, Muhammad Nurhayati, Netty Paramitha, Haeningtya Salsabila Pascha Patricia Simanjuntak Putri , Winda Agusntina Rahmah, Siti Aulia Nur Rakhmi Ridhawati Rano Wijaya Rasidah Rasidah Rasidah Rasidah Ridhawati, Rakhmi Ristiana, Nadia Chantika ruslinda agustina Saipudin Salma Hapijah sarwani sarwani Selvia Ramadhanti Silva Silva Simanjuntak, Pascha Patricia Soedjatmiko Soedjatmiko Suhaili, Achmad Ulfa Puspa Wanti Widodo Wahyudin Nor Wia Rizqi Amalia Yamin, Irfan YUSNITA YUSNITA