The influence of the e-samsat program, quality of tax officer services, taxation socialization, and moral obligations on taxpayer compliance in paying motor vehicle taxes

Rifka Kusuma Ardani
Kurniawati, Lintang

Indonesia Auditing Research Journal
Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk

This research seeks to analyze how the e-Samsat program, the quality of tax officer services, tax socialization, and moral obligations influence taxpayer compliance in paying motor vehicle taxes at the Samsat Office in Wonogiri Regency. A quantitative approach is utilized, employing multiple linear regression. The study’s dependent variable is taxpayer compliance, with independent variables including e-Samsat, service quality, tax socialization, and moral obligations. The sampling method applied is purposive sampling, focusing on specific criteria for motor vehicle taxpayers in Wonogiri Regency. The findings indicate that the e-Samsat program does not significantly impact taxpayer compliance, while both service quality and tax socialization show a significant influence. Moral obligations, however, are not found to have a significant effect on taxpayer compliance.