The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator service

Alimbudiono, Ria Sandra and Sulistio, Christine Gianina (2025) 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 (NASMEA), 8 (2). pp. 70-81. ISSN 2783-3119

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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	Tax payment Tax payer compliance Tax sanction Tax awareness Service quality Service quality vehicle
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Ester Sri W. 196039
Date Deposited:	10 Jun 2025 04:43
Last Modified:	10 Jun 2025 04:43
URI:	http://repository.ubaya.ac.id/id/eprint/48665

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