IMPLIKASI KUALITAS PELAYANAN DAN MOTIVASI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI

Putri Intan Permata Sari Sari (Universitas Putra Indonesia YPTK)
Rindy Citra Dewi (Universitas Putra Indonesia “YPTK” Padang)
Dodi Suryadi (Universitas Putra Indonesia YPTK)
Tri Ayu Parwati (Universitas Putra Indonesia “YPTK” Padang)
Berta Agus Petra (Universitas Putra Indonesia “YPTK” Padang)

Journal of Innovation Research and Knowledge
Vol. 5 No. 11 (2026): April 2026

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