Pengaruh Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pemanfaatan E-Samsat sebagai Variabel Moderasi pada Samsat Kabupaten Dompu
Keywords:
Taxpayer Awareness, Tax Compliance, E-Samsat, Moderating Variable, Motor Vehicle TaxAbstract
This study investigated the effect of taxpayer awareness on motor vehicle tax compliance, evaluating the utilization of E-Samsat as a moderating variable. The research addressed the challenge of optimizing local tax revenues by examining whether digital services enhanced the impact of intrinsic awareness on tax compliance. A quantitative approach was applied, collecting primary data through purposive sampling from 100 motor vehicle taxpayers in Dompu Regency who had experience utilizing the E-Samsat service. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that taxpayer awareness independently did not have a significant effect on tax compliance. Conversely, the utilization of E-Samsat directly exerted a positive and significant influence on compliance levels. Furthermore, the analysis revealed that E-Samsat utilization did not moderate or strengthen the relationship between taxpayer awareness and compliance. The study concluded that improved motor vehicle tax compliance was primarily driven by the practicality, efficiency, and accessibility of digital services rather than the intrinsic awareness of the taxpayers.
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