Pengaruh Pengetahuan Perpajakan dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan wajib Pajak Kendaraan Bermotor dengan Sanksi Pajak Sebagai Variabel Moderasi di Kantor SAMSAT Malingping

Anisa Nurparydatu Syiam (Universitas Pamulang)
Ani Kusumaningsih (Universitas Pamulang)

JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Vol. 3 No. 5 (2026): September

This study aims to analyze the influence of tax knowledge and the modernization of the tax administration system on motor vehicle taxpayer compliance, with tax sanctions serving as a moderating variable at SAMSAT Malingping. The study employs a quantitative method using primary data collected via questionnaires from 100 taxpayers selected through purposive sampling. Data analysis was conducted using SPSS version 27, involving classical assumption tests, multiple linear regression, Moderated Regression Analysis (MRA), t-tests, F-tests, and the coefficient of determination. The results indicate that tax knowledge has a positive effect on taxpayer compliance, whereas the modernization of the tax administration system does not. Tax sanctions moderate the relationship between tax knowledge and taxpayer compliance but do not moderate the relationship between the modernization of the tax administration system and taxpayer compliance. Simultaneously, tax knowledge, the modernization of the tax administration system, and tax sanctions have a positive effect on taxpayer compliance.