The Influence of Tax Sanctions and the Implementation of E-Samsat on Motor Vehicle Taxpayer Compliance with Tax Socialization as a Moderating Variable

Abstract

This research is motivated by data obtained from the Jakarta Regional Revenue Agency that the realization of motor vehicle tax revenue is still not in line with the target each year. This research was conducted in the North Jakarta Samsat Office. The type of research used is quantitative and data is collected using a questionnaire with the Accidental Sampling method. Respondents in this study were 100 people using the Slovin formula. The data obtained was analyzed using the Partial Least Square (PLS) analysis technique via SmartPLS version 4.0 software. The results of this research show that Tax Sanctions influence motor vehicles taxpayer compliance, the Implementation of E-Samsat influences motor vehicles unpaid compliance, and Socialization cannot moderate Tax Sanctions and the Implementation of E-Samsat on motor vehicle taxpayer compliance.