Work

The Influence of Tax Socialization as a Catalyst in Enhancing Motor Vehicle Taxpayer Compliance: An Empirical Study at SAMSAT Serpong in South Tangerang

Year: 2025

Type: article

Abstract: This study aims to examine the influence of tax knowledge, taxpayer awaraness, and the tax amnesty program on motor vehicle taxpayer compliance, with tax socialization as a moderating variable. The research method used is a quantitative approach utilizing primary data collected through the distribution of questionnaires to taxpayers. This study applies accidental sampling within the probability sampling method, with a total sample of 100 registered taxpayers at the SAMSAT Serpong, determined using the slovin formula. The data were processed using SmartPLS 4 software. The results of this study indicate that tax knowledge, taxpayer awareness, and tax socialization have a positive and significant effect on motor vehicle taxpayer compliance, while the tax amnesty program has a negative effect. Tax socialization strengthens the influence of tax knowledge and taxpayer awareness on motor vehicle taxpayer compliance, but weakens the influence of the tax amnesty program on motor vehicle taxpayer compliance.

Source: Dinasti International Journal of Economics Finance & Accounting

DOI: 10.38035/dijefa.v6i3.4780

Authors: Hidayah Surya Masta Surya, Litdia Litdia

Institution: Universitas Muhammadiyah Jakarta

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $65