The Effect of Service Quality on Motor Vehicle Taxpayer Compliance with Samsat Drive Thru Service as a Moderating Variable

Meirayani, Dhea and Hardika, Nyoman Sentosa and Ayuni, Ni Wayan Dewinta (2022) The Effect of Service Quality on Motor Vehicle Taxpayer Compliance with Samsat Drive Thru Service as a Moderating Variable. Repositori Politeknik Negeri Bali.

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Abstract

Tax revenue not received optimally because there are still arrears and motor vehicle tax fines. This is because there are still tax payers who do not comply in paying vehicle taxes in terms of payment time, which reflects that the compliance of motor vehicle taxpayers not maximized. To respond to this, the quality of tax services needs to be consider because that one of the important factors that affect taxpayer compliance. With good service quality, it will provide convenience for taxpayers to encourage motor vehicle taxpayer compliance. In addition, one way to improve service quality is by modernizing tax services through the drive-thru Samsat service.This study aims to examine the effect of service quality on motor vehicle taxpayer compliance. In addition, this study also tested the moderation of the drive thru Samsat service on the quality of service for motor vehicle taxpayer compliance. This study uses primary data sources in the form of questionnaires distributed to 100 motorized vehicle taxpayers and users of the Samsat drive-thru service at the Badung Samsat Office. Testing the variables of this study using the Structural E valuation Model – Partial Least Square (SEM PLS) method with the SmartPLS 3.0 application.The results of this study indicate that service quality has a positive and significant effect on motor vehicle taxpayer compliance and the drive-thru Samsat service can moderate the nature of strengthening effect of service quality on motor vehicle taxpayer compliance. Keywords: tariff reduction of corporate income tax, non-tax incentives, earnings management

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