Analysis of Factors Affecting Compliance with Motor Vehicle Tax Payments at Integrated one Stop Administration System (SAMSAT) Sipirok
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Abstract
Motor vehicle tax serves as an important source of regional income. However, taxpayer compliance at the SAMSAT Sipirok remains relatively low, prompting the need for further research into the influencing factors. This study aims to analyze the effect of tax rates, tax knowledge, tax sanctions, and individual income both partially and simultaneously on motor vehicle taxpayer compliance at SAMSAT Sipirok. A quantitative method with a causal associative approach was employed. The research findings indicate that tax knowledge and individual income are the main factors driving taxpayer compliance. In contrast, tax rates and tax sanctions have not played an optimal role in enhancing compliance, as their implementation is considered neither strict nor consistent. Overall, the research model suggests that taxpayer compliance is more strongly influenced by understanding and economic conditions than by tax rates or sanctions. These findings contribute to the development of policy strategies, particularly through strengthening tax education and addressing the economic conditions of society.
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References
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Wea, M. O. F. (2022). The influence of tax sanctions, taxpayer awareness, and income level on individual taxpayer compliance. Jurnal Literasi Akuntansi, 2(2), 109–118. https://doi.org/10.55587/jla.v2i2.43
https://doi.org/10.57178/atestasi.v1i1.53
Apriani, I., & Lubis, A. W. (2022). Analysis of E-Filing Implementation in Improving Annual Tax Return Reporting Compliance of Individual Taxpayers at KPP Pratama Rantau Prapat. VISA: Journal of Vision and Ideas, 2(3), 71–78.
https://doi.org/10.47467/visa.v2i3.1280
Azahra, S. F., & Saad, B. (2023). The influence of taxpayer knowledge, progressive tax rates, tax socialization, and tax sanctions on motor vehicle taxpayer compliance. Journal of Accounting, Management and Islamic Economics, 1(1), 83–94. https://doi.org/10.35384/jamie.v1i1.421
Dewi, I. A. P. P. (2020). The influence of tax knowledge, taxpayer awareness, tax sanctions, public service accountability, and tax rates on motor vehicle taxpayer compliance at the Singaraja Samsat Office. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 11(3), 417–426. http://repo.undiksha.ac.id/id/eprint/4101
Gulo, T. J. (2025). Analysis of motor vehicle tax rates, taxpayer awareness, law enforcement, and service quality on taxpayer compliance in paying motor vehicle tax. 1, 1–8.
https://jurnal.ubd.ac.id/index.php/ga
Hargiyarto, I. M., & Witono, B. (2024). The influence of tax knowledge, taxpayer awareness, tax sanctions, tax rates, and moral obligations on motor vehicle taxpayer compliance at Samsat Tegal Regency. Reslaj : Religion Education Social Laa Roiba Journal, 6(3), 2407–2424.
https://doi.org/10.47467/reslaj.v6i3.6202
Jasri Harisman, Hendra Harmain, A. (2023). The influence of tax knowledge and tax sanctions under Government Regulation No. 23 of 2018 on MSME taxpayer compliance at Pusat Pasar Medan. 4(1), 446–452. https://jurnal.ulb.ac.id/index.php/ebma/article/view/4375
Lubis, N. H., & Harahap, R. D. (2022). Effect of E Samsat Service on Motor Vehicle Tax Revenue at UPT. Regional Revenue Service Operational Support Center. BIMA Journal (Business, Management, & Accounting Journal), 3(1), 29–36. https://doi.org/10.37638/bima.3.1.29-36
Lubis, N., & Sudiarti, S. (2024). Service procedures and motor vehicle tax payment system at UPTD Regional Revenue Management of Sibolga, Regional Revenue Agency of North Sumatra Province …. Jurnal Penelitian Multidisiplin Ilmu, 2(5), 2269–2274.
https://melatijournal.com/index.php/Metta/article/view/526%0Ahttps://melatijournal.com/index.php/Metta/article/download/526/463
Marfila, R. R. (2019). The influence of tax service quality and tax knowledge on taxpayer compliance in paying motor vehicle taxes (Survey of taxpayers at SAMSAT Pajajaran, Bandung City). Kajian Akuntansi, 21(2), 52–57. https://doi.org/10.29313/ka.v21i2.4500
Mardiasmo. (2016). Taxation (Revised Edition 2016). Yogyakarta: Andi
Nabila Maghfira, Yenni Samri Juliati Nst, & Nurwani. (2024). The influence of attitude, taxpayer awareness, and tax knowledge on taxpayer compliance in paying land and building tax. PBB. AKUA: Jurnal Akuntansi Dan Keuangan, 3(1), 24–37. https://doi.org/10.54259/akua.v3i1.2107
Prayitna, S., & Witono, B. (2022). The influence of Samsat drive-thru system, taxpayer awareness, tax sanctions, tax knowledge, and public service accountability on motor vehicle taxpayer compliance (Study on taxpayers at SAMSAT Surakarta City). IKRAITH-EKONOMIKA No, 5(1), 134–141.
http://journals.upi-yai.ac.id/index.php/IKRAITHEKONOMIKA/article/download/1720/1419
Prasetyono, D. S. (2012). Smart Book of Taxation. Yogyakarta: Laksana.
Rahmatika, K., & Salim, N. (2021). Analysis of the influence of tax rates, tax sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance in Jepara. Jurnal Rekognisi Akuntansi, 5(1), 54–70.
https://doi.org/10.34001/jra.v5i1.180
Rahayu, S. K. (2017). Indonesian Taxation: Concepts and Formal Aspects. Yogyakarta: Graha Ilmu.
Siregar, A. A., & Kusmilawaty, K. (2022). The influence of parking tax and restaurant tax on local revenue of Medan City. JAS (Jurnal Akuntansi Syariah), 6(1), 57–68. https://doi.org/10.46367/jas.v6i1.553
Sovianum, S., Lubis, F. A., & Nurwani, N. (2023). The influence of moral obligations and public service accountability on land and building taxpayer compliance at BPPRD Simpang Empat. Regress: Journal of Economics & Management, 2(3), 34–45. https://doi.org/10.57251/reg.v2i3.897
Sugiyono. (2019). Quantitative, Qualitative, and R&D Research Methods.
Supardi, & Siti Aisyah. (2023). The influence of public awareness level in tax payment on taxpayer compliance (Case study at SAMSAT Kisaran Office). JAKUMA : Jurnal Akuntansi Dan Manajemen Keuangan, 4(1), 11–22. https://doi.org/10.31967/jakuma.v4i1.640
Supramono. (2010). Indonesian Taxation. Yogyakarta: Andi Offset
Syafina, L. (2019). Accounting Research Methods: Quantitative Approach
Utama. (2024). The influence of tax knowledge, tax rates, and tax sanctions on motor vehicle taxpayer compliance: Case study In …. IJMA (Indonesian Journal of Management and …, 5(2), 466–475. https://ejournal.almaata.ac.id/index.php/IJMA/article/view/4569%0Ahttps://ejournal.almaata.ac.id/index.php/IJMA/article/download/4569/2459
Wea, M. O. F. (2022). The influence of tax sanctions, taxpayer awareness, and income level on individual taxpayer compliance. Jurnal Literasi Akuntansi, 2(2), 109–118. https://doi.org/10.55587/jla.v2i2.43