The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator service
This research aims to evaluate compliance with motor vehicle tax payments at the One-Stop Single Administration System (Samsat) in East Surabaya, using three variables: taxpayer awareness, service quality, and tax sanctions. A quantitative approach was employed, involving 136 participants who were t...
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| Format: | Article |
| Language: | English |
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Rasht: Javad Deljoo Shahir
2025-05-01
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| Series: | New Applied Studies in Management, Economics & Accounting |
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| Online Access: | https://www.nasme-journal.ir/article_209110_36697b6db21da7b869f35ab6ef97bd68.pdf |
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| _version_ | 1849419902277910528 |
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| author | Ria Sandra Alimbudiono Christine Gianina Sulistio |
| author_facet | Ria Sandra Alimbudiono Christine Gianina Sulistio |
| author_sort | Ria Sandra Alimbudiono |
| collection | DOAJ |
| description | This research aims to evaluate compliance with motor vehicle tax payments at the One-Stop Single Administration System (Samsat) in East Surabaya, using three variables: taxpayer awareness, service quality, and tax sanctions. A quantitative approach was employed, involving 136 participants who were taxpayers registered with the East Surabaya Samsat and remained active until 2023, owning private two-wheeled motor vehicles. Data were collected through a questionnaire distributed via Google Forms. Before analysis, validity and reliability tests were conducted, and the data were analyzed using SPSS software. The results indicate that the three variables significantly influence compliance with motor vehicle tax payments at the East Surabaya Samsat, with taxpayer awareness being the most impactful factor. Future research is encouraged to use more recent data for improved accuracy and reliability and to explore additional variables that have not yet been examined. |
| format | Article |
| id | doaj-art-36787b0fceb74e9db16b16f39c2ec649 |
| institution | Kabale University |
| issn | 2783-3119 |
| language | English |
| publishDate | 2025-05-01 |
| publisher | Rasht: Javad Deljoo Shahir |
| record_format | Article |
| series | New Applied Studies in Management, Economics & Accounting |
| spelling | doaj-art-36787b0fceb74e9db16b16f39c2ec6492025-08-20T03:31:56ZengRasht: Javad Deljoo ShahirNew Applied Studies in Management, Economics & Accounting2783-31192025-05-0182708110.22034/nasmea.2025.209110209110The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator serviceRia Sandra Alimbudiono0Christine Gianina Sulistio1Department of Accounting, Faculty of Economy and Business, University of Surabaya, IndonesiaDepartment of Accounting, Faculty of Economy and Business, University of Surabaya, IndonesiaThis research aims to evaluate compliance with motor vehicle tax payments at the One-Stop Single Administration System (Samsat) in East Surabaya, using three variables: taxpayer awareness, service quality, and tax sanctions. A quantitative approach was employed, involving 136 participants who were taxpayers registered with the East Surabaya Samsat and remained active until 2023, owning private two-wheeled motor vehicles. Data were collected through a questionnaire distributed via Google Forms. Before analysis, validity and reliability tests were conducted, and the data were analyzed using SPSS software. The results indicate that the three variables significantly influence compliance with motor vehicle tax payments at the East Surabaya Samsat, with taxpayer awareness being the most impactful factor. Future research is encouraged to use more recent data for improved accuracy and reliability and to explore additional variables that have not yet been examined.https://www.nasme-journal.ir/article_209110_36697b6db21da7b869f35ab6ef97bd68.pdftax paymenttax payer compliancetax sanctiontax awarenessservice qualityservice quality vehicle |
| spellingShingle | Ria Sandra Alimbudiono Christine Gianina Sulistio The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator service New Applied Studies in Management, Economics & Accounting tax payment tax payer compliance tax sanction tax awareness service quality service quality vehicle |
| title | The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator service |
| title_full | The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator service |
| title_fullStr | The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator service |
| title_full_unstemmed | The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator service |
| title_short | The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator service |
| title_sort | effect of tax awareness service quality and tax sanctions on tax payment compliance at one stop administrator service |
| topic | tax payment tax payer compliance tax sanction tax awareness service quality service quality vehicle |
| url | https://www.nasme-journal.ir/article_209110_36697b6db21da7b869f35ab6ef97bd68.pdf |
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