THE APPLICATION OF TAX SANCTIONS ON AWARENESS AND COMPLIANCE OF MOTOR VEHICLE TAXPAYERS AT THE MAJENE DISTRICT SAMSAT OFFICE
Main Article Content
Muhammad Mukhram
Wulan Ayuandiani
This study examines the impact of tax sanctions on the awareness and compliance of motor vehicle taxpayers at the Majene Regency Samsat Office. Utilizing a mixed-methods approach, the research collected quantitative data from 120 respondents through questionnaires and qualitative data through observations and interviews with Samsat employees. The results indicate that while taxpayers perceive tax sanctions positively, their influence on increasing awareness and compliance remains limited. Quantitative findings show compliance rates have stagnated below 50% from 2019 to 2022, with many taxpayers citing forgetfulness, financial constraints, or indifference, particularly among upper-class individuals, as reasons for non-compliance. Qualitative insights further reveal that sanctions, typically administrative fines, are insufficient to create a deterrent effect. Employees act as facilitators, yet enforcement lacks the rigor to alter taxpayer behavior substantially. The study’s factor analysis supports the validity and reliability of the instruments used, and results suggest the need for complementary strategies, such as reward mechanisms for timely taxpayers and more tangible penalties (e.g., temporary withholding of vehicle documents). The research highlights the necessity of tailoring enforcement mechanisms to diverse taxpayer characteristics to promote voluntary tax compliance and improve local revenue outcomes effectively.
Ajeigbe, K. B., Ganda, F., & Enowkenwa, R. O. (2024). Impact of sustainable tax revenue and expenditure on the achievement of sustainable development goals in some selected African countries. Environment, Development and Sustainability, 26(10), 26287–26311.
Alshira’h, A. (2024). How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs. Journal of Money Laundering Control, 27(1), 191–208.
Ardiansyah, A. Y., & Santoso, E. B. (2025). The Effect of the Motor Vehicle Tax Amolishment and Payment Ease Program on Taxpayer Compliance (West Surabaya Samsat). Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(2), 3034–3049.
Arman, A. (2021). Analysis of Motor Vehicle Tax Revenues before and after the Tax Kring. Point of View Research Accounting and Auditing, 2(2), 144–149.
Belahouaoui, R., & Attak, E. H. (2024). Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies. International Journal of Law and Management.
Brannen, J. (2005). Memadu metode penelitian kualitatif dan kuantitatif. Yogyakarta: Pustaka Pelajar.
Costello, A. B., & Osborne, J. (2005). Best practices in exploratory factor analysis: Four recommendations for getting the most from your analysis. Practical Assessment, Research, and Evaluation, 10(1).
Creswell, J. W., & Clark, V. L. P. (2017). Designing and conducting mixed methods research. Sage publications.
Djawadi, B. M., & Fahr, R. (2013). The impact of tax knowledge and budget spending influence on tax compliance. IZA Discussion Papers.
e Hassan, I., Naeem, A., & Gulzar, S. (2021). Voluntary tax compliance behavior of individual taxpayers in Pakistan. Financial Innovation, 7, 1–23.
Efosa, E., & Amede, O. F. (2024). Taxpayer’s knowledge and voluntary tax compliance amongst self-employed individuals in Edo State, Nigeria. African Development Finance Journal, 7(4), 132–152.
Falsetta, D., Schafer, J. K., & Tsakumis, G. T. (2024). How government spending impacts tax compliance. Journal of Business Ethics, 190(2), 513–530.
Ghozali, I., Rasuli, M., Mempengaruhi, F.-F. Y., Kuangan, K. P. D. B. A., Umar, H., & Aksara, B. (2016). IBM SPSS 23.
Kochanova, A., Hasnain, Z., & Larson, B. (2020). Does e-government improve government capacity? Evidence from tax compliance costs, tax revenue, and public procurement competitiveness. The World Bank Economic Review, 34(1), 101–120.
Mardiasmo, M. B. A. (2016). PERPAJAKAN–Edisi Terbaru. Penerbit Andi.
Mutia, S. P. T. (2014). Pengaruh sanksi perpajakan, kesadaran perpajakan, pelayanan fiskus, dan tingkat pemahaman terhadap kepatuhan wajib pajak orang pribadi (Studi empiris pada wajib pajak orang pribadi yang terdaftar di KPP Pratama Padang). Jurnal Akuntansi, 2(1).
Nurhasan, H. (2013). Tes dan Pengukuran dalam pendidikan jasmani. Bandung: Sekolah Tinggi Keguruan Dan Ilmu Pendidikan Pasundan Cimahi.
Purwono, H. (2008). Dasar-dasar perpajakan & akuntansi pajak.
Sarwono, J. (2013). Mixed Methods Cara Menggabung Riset Kuantitatif dan Riset. Elex Media Komputindo.
Savitri, F., & Nuraina, E. (2017). Pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Madiun. EQUILIBRIUM: Jurnal Ilmiah Ekonomi Dan Pembelajarannya, 5(1).
Setiadi, H., & Ghani, A. R. A. (2006). Suyatno.(2006). Evaluasi Pendidikan: Konsep dan Aplikasi. Jakarta: Uhamka Press.
Sugiyono, S. (2019). Metodologi Penelitian Kualitatif Kuantitatif Dan R&D. Bandung: Cv. Alfabeta.
Surugiu, M.-R., Vasile, V., Surugiu, C., Mazilescu, C. R., Panait, M.-C., & Bunduchi, E. (2025). Tax Compliance Pattern Analysis: A Survey-Based Approach. International Journal of Financial Studies, 13(1), 14.
Undang-Undang No. 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah Pasal 95.
Undang-Undang Republik Indonesia No. 28 Tahun 2009 Pasal 1 Angka 12 dan 13.
Ummah, M. (2015). Pengaruh kesadaran wajib pajak, sanksi pajak, pengetahuan perpajakan dan pelayanan fiskus terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Semarang. Jurnal Ekonomi, 1(1), 1–14.
Younus, M., Manaf, H. A., Nurmandi, A., Mutiarin, D., Sohsan, I., Rehman, A., … Minhas, R. (2025). The Role of E-Government in Mitigating Tax Evasion Through Behavioral Profiling of Non-Compliant Taxpayers. In Modeling and Profiling Taxpayer Behavior and Compliance (pp. 271–304). IGI Global Scientific Publishing.
