Motor Vehicle Tax Compliance During Covid-19 Pandemic: The Use of "E-Samsat" Online Application
Keywords:
taxpayer awareness, tax socialization, tax sanctions, digital skills, understanding of E-Samsat, taxpayer complianceAbstract
This study aims to examine the factors that affect taxpayer compliance in paying motor vehicle taxes during the Covid-19 pandemic. A tax payment online application, namely E-Samsat significantly used by the citizen to reduce physical contact in Surabaya, Indonesia. This study is quantitative research. There are five hypotheses tested using multiple regression analysis, and there are 272 respondents used in this study. The attribution theory explains the role of internal and external factors that influence the taxpayer's compliance. This study found that taxpayer's awareness, digital skills, tax sanctions, and understanding of E-Samsat have significantly affected motor vehicle taxpayer's compliance. Only taxation socialization has not significantly affected taxpayer's compliance. The evidence shows that many taxpayers do not become aware of online seminars socialization on motor vehicle taxes organized by the local Government's tax office.
References
L. Edi Nugroho and Arkham Zahri Rakhman, “Mobilitas Manusia dan Tingkat Penyebaran Covid-19: Sebuah Analisis Kuantitatif,” J. Nas. Tek. Elektro dan Teknol. Inf., vol. 10, no. 2, pp. 124–130, 2021, doi: 10.22146/jnteti.v10i2.1519.
I. Yuhertiana, M. Zakaria, D. Suhartini, and H. W. Sukiswo, “Cooperative Resilience during the Pandemic : Indonesia and Malaysia Evidence,” Sus, no. 14, pp. 1–13, 2022, [Online]. Available: https://www.mdpi.com/2071-1050/14/10/5839.
B. Surya, F. Menne, H. Sabhan, S. Suriani, H. Abubakar, and M. Idris, “Economic growth, increasing productivity of smes, and open innovation,” J. Open Innov. Technol. Mark. Complex., vol. 7, no. 1, 2021, doi: 10.3390/joitmc7010020.
V. Wirawan, “Penerapan E-Government dalam Menyongsong Era Revolusi Industri 4.0 Kontemporer di Indonesia,” J. Penegakan Huk. dan Keadilan, vol. 1, no. 1, pp. 1–16, 2020, doi: 10.18196/jphk.1101.
J. Batlle-Montserrat, E. Abadal, and J. Blat, “Local e-government benchmarking: limitations of comparative evaluation methods,” Prof. La Inf., vol. 20, 2011.
A. A. N. Krisnadeva and N. K. L. A. Merkusiwati, “Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Denpasar,” J. Akunt., vol. 36, no. 5, pp. 1481–1493, 2021.
I. Yuhertiana, R. M. Setyaningrum, S. Hastuti, and S. Sundari, “Etika, Organisasi dan Kepatuhan Wajib Pajak,” J. Akunt. Multiparadigma, vol. 7, no. 1, pp. 131–141, 2016, doi: 10.18202/jamal.2016.04.7012.
Y. & Helhel and Y. Ahmed, “Factors Affecting Tax Attitudes and Tax Compliance : A Survey Study in Yemen,” Eur. J. Bus. Manag. Online ), vol. 6, no. 22, 2014.
A. B. G. Susanto and I. Yuhertiana, “Menguak Efek Penurunan Tarif Pajak Penghasilan Di Masa Pandemi Covid-19,” J. Ilm. KOMPUTERISASI Akunt., vol. 14, no. 2, pp. 171–183, 2021, doi: 10.51903/kompak.v14i2.393.
Badan Pendapatan Daerah Provinsi Jawa Timur, “Info Layanan Bapenda Jatim.” https://info.dipendajatim.go.id/index.php?page=info_pad (accessed May 09, 2022).
Dinas Komunikasi dan Informatika Jatim, “Pemprov Jatim Luncurkan Layanan Pengesahan STNK Tanpa ke Samsat- Dinas Komunikasi dan Informatika Provinsi Jawa Timur,” 2021. https://kominfo.jatimprov.go.id/read/umum/pemprov-jatim-luncurkan-layanan-pengesahan-stnk-tanpa-ke-samsat (accessed May 11, 2022).
L. R. Hingis and T. A. Oktariyanda, “Inovasi Pelayanan Pembayaran Pajak Kendaraan Bermotor Melalui Sambel Bajak (Sambil Belanja Bayar Pajak) Di Badan Pendapatan Daerah Provinsi Jawa Timur,” Publika, pp. 253–268, 2021, doi: 10.26740/publika.v9n1.p253-268.
S. E. Kaplan, P. M. J. Reckers, and S. J. Roark, “An attribution theory analysis of tax evasion related judgments,” Accounting, Organ. Soc., vol. 13, no. 4, 1988, doi: 10.1016/0361-3682(88)90011-6.
F. Heider, The Ppsychology of Interpersonal Relations. New York: Wiley, 1986.
I. e Hassan, A. Naeem, and S. Gulzar, “Voluntary tax compliance behavior of individual taxpayers in Pakistan,” Financ. Innov., vol. 7, no. 1, 2021, doi: 10.1186/s40854-021-00234-4.
L. N. Yunianti, N. K. Putri, Y. A. Sudibyo, and A. Rafinda, “The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax,” J. Account. Strateg. Financ., vol. 2, no. 1, pp. 1–13, 2019, doi: 10.33005/jasf.v2i1.20.
N. A. Susanti, “Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Sanksi Pajak, dan Penerapan E-Samsat Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor,” vol. 5, no. 3, pp. 35–37, 2018.
E. Savitri and Musfialdy, “The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable,” Procedia - Soc. Behav. Sci., vol. 219, pp. 682–687, 2016, doi: 10.1016/j.sbspro.2016.05.051.
Mardiasmo, Perpajakan Edisi Revisi Tahun 2018, Edisi 19. Yogyakarta.: Penerbit Andi, 2018.
M. H. Ma’ruf and S. Supatminingsih, “The effect of tax rate perception, tax understanding, and tax sanctions on tax compliance with small and medium enterprises (MSME) in Sukoharjo,” Int. J. Econ. Bus. Account. Res., vol. 4, no. 4, 2020.
K. Allmann and G. Blank, “Rethinking digital skills in the era of compulsory computing: methods, measurement, policy and theory,” Inf. Commun. Soc., vol. 24, no. 5, 2021, doi: 10.1080/1369118X.2021.1874475.
B. Motyl, G. Baronio, S. Uberti, D. Speranza, and S. Filippi, “How will Change the Future Engineers’ Skills in the Industry 4.0 Framework? A Questionnaire Survey,” Procedia Manuf., vol. 11, no. June, pp. 1501–1509, 2017, doi: 10.1016/j.promfg.2017.07.282.
A. Sudijono, Pengantar Evaluasi Pendidikan, 2nd ed. Jakarta: RajaGrafindo Persada, 2015.
J. N. Prajogo and R. Widuri, “Pengaruh Tingkat Pemahaman Peraturan Pajak Wajib Pajak,Kualitas Pelayanan Petugas Pajak dan Persepsi atas Sanksi Perpajakan Terhadap Umkm Di Wilayah Sidoarjo,” Tax Account. Rev., vol. 3, no. 2, pp. 1–12, 2013.
W. Liu et al., “Spatiotemporal analysis of COVID-19 outbreaks in Wuhan, China,” Sci. Rep., vol. 11, no. 1, 2021, doi: 10.1038/s41598-021-93020-2.
A. Spinelli and G. Pellino, “COVID-19 pandemic: perspectives on an unfolding crisis,” Br. J. Surg., vol. 107, no. 7, pp. 785–787, 2020, doi: 10.1002/bjs.11627.
K. E. Susilawati and K. Budiartha, “Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan Dan Akuntabilitas Pelayanan Publik Pada Kepatuhan Wajib Pajak Kendaraan Bermotor,” E-Jurnal Akunt., vol. 4, no. 2, pp. 345–357, 2013.
R. P. Ariesta, “Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Sistem Administrasi Perpajakan Modern, Pengetahuan Korupsi, Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Di KPP Pratama Semarang Candisari,” Fak. Ekon. Univ. Negeri Semarang, 2017.
A. A. Aprilianti, “Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Insentif Pajak, Dan Sistem E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotordi Masa Pandemi Covid-19,” Assets, vol. 11, no. 1, pp. 1–20, 2021.
D. K. Wardani and R. Rumiyatun, “Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor,” J. Akunt., vol. 5, no. 1, p. 15, 2017, doi: 10.24964/ja.v5i1.253.
G. T. Boediono, R. Sitawati, and S. Harjanto, “Analisis Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Sebagai Variabel Mediasi,” J. Penelitan Ekon. dan Bisnis, vol. 3, no. 1, pp. 22–37, 2019, doi: 10.33633/jpeb.v3i1.2286.
N. Andriani and I. A. Lahaya, “Pengaruh sosialisasi pajak, kesadaran wajib pajak, dan kualitas pelayanan terhadap kepatuhan wajib pajak,” J. Ilmu Akunt. Mulawarman, vol. Vol 6, No, 2021.
H. Panjaitan, H. B. Tarmizi, M. Daulay, and R. Ginting, “Effect of Good Governance, Tax Understanding, and Tax Sanctions on Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan,” vol. 100, no. Icoi, pp. 663–669, 2019, doi: 10.2991/icoi-19.2019.116.
N. Saputra, R. Nugroho, H. Aisyah, and O. Karneli, “Digital Skill During Covid-19: Effects of Digital Leadership and Digital Collaboration,” J. Apl. Manaj., vol. 19, no. 2, pp. 272–281, 2021, doi: 10.21776/ub.jam.2021.019.02.04.
A. A. H. Putri, I. Yuhertiana, and D. S. Puspitasari, “Technology Constraints in Online Tax Payment: Case of Surabaya City,” J. Econ. Business, Gov. Challenges, vol. 2, no. 2, pp. 144–151, 2019, doi: 10.33005/ebgc.v2i2.83.
D. K. Wardani, “Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta),” Akmenika J. Akunt. dan Manaj., vol. 15, no. 2, 2020, doi: 10.31316/akmenika.v15i2.999.
M. B. Rubiansah, R. Damayanti, M. Alfhat, M. F. An Nabil, and S. G. Arnan, “The Influence Of Covid-19 Pandemic In E-Samsat Service (Sambara) And The Taxpayer Awareness To The Vehicle Taxpayer Compliance (Case Study At Cimahi City) Period Of January - June 2020,” J. Archaeol. Egypt/Egyptology, vol. 17, no. 4, pp. 2952–2958, 2020.
Sugiyono, metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta, 2019.
R. Priyastama, BUKU SAKTI KUASAI SPSS. Yogyakarta: Start Up, 2017.
Riduwan and Sunarto, Pengantar Statistika: Untuk Penelitian Pendidikan, Sosial, Ekonomi, Komunikasi, dan Bisnis. Bandung: alfabeta, 2013.
Widawati, “Pengaruh Kualitas Pelayanan Perpajakan, Pengetahuan Peraturan Perpajakan, Sosialisasi Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wajib Pajak Orang Pribadi di KPP Pratama Boyolali),” (Thesis, Inst. Agama Islam Negeri Surakarta), 2017.
T. A. Setyaningrum, “Pengaruh Sosialisasi dengan Mediasi Kesadaran Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kota Pekalongan,” Dok. Karya Ilm. Skripsi, 2017.
D. Oktavianingrum, R. T. Surya, and Y. Apriliawati, “Pengaruh Penerapan Sistem Informasi Online E-Samsat Jabar Rendra Trisyanto Surya Yeti Apriliawati Politeknik Negeri Bandung (D4-Akuntansi Manajemen Pemerintahan/Akuntansi),” Indones. Account. Res. J., vol. 1, no. 2, pp. 244–252, 2021.
Downloads
Published
How to Cite
Issue
Section
License
Authors who submit papers with this journal agree to the following terms.
