Determinants Of Motor Vehicle Taxpayer Compliance In Sidoarjo District
DOI:
https://doi.org/10.37638/bima.6.1.577-590Abstract
Purpose: To determine and analyze whether tax literacy, sanctions, benefits, and payment digitalization affect motor vehicle taxpayer compliance in Sidoarjo, which aims to support the increase in local tax revenue and academic discourse in tax accounting. determeheof pyments a Methodology. Methodology: A quantitative approach with 100 respondents selected via the Slovin formula from Sidoarjo’s taxpayer population. Accidental sampling was used to distribute questionnaires. SmartPLS 4.0 was applied for outer and inner model testing, and hypothesis analysis. Result: The tax sanction variable has a positive effect on taxpayer compliance with a p values of 0.015 and a t statistics of 2.444. The tax payment digitization variable has a positive effect on taxpayer compliance with a p values of 0.017 and a t statistics of 2.390. Meanwhile, the variable of tax literacy and tax benefits have no effect on taxpayer compliance because the p values> 0.05 and t statisticss < 1.96. Findings: Compliance is more strongly influenced by enforcement mechanisms and practical conveniences than by knowledge or perceived return. Respondents were more motivated by avoiding penalties and the ease of paying digitally than understanding tax concepts or benefits. This reflects gaps in public perception and trust in government efficiency and fairness. Originality: This study uniquely investigates compliance in Sidoarjo, where public trust is strained by local governance issues. Novelty: It highlights how digitalization and sanction enforcement operate as primary motivators in a region facing infrastructural and administrative challenges. Conclusion: Sanctions and digital payment systems significantly boost tax compliance, while literacy and benefits do not. Broader sampling and additional variable are recommended for future research to deepen insights. Type of Paper: Empirical research paper.
References
Ade Harlia, Hisnol Djamali, & Annas Lalo. (2022). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor. Akuntansi, 1(4), 276–290. https://doi.org/10.55606/jurnalrisetilmuakuntansi.v1i4.130
Adem, M., Desta, T., & Girma, B. (2024). Determinants of Tax Compliance Behavior: A Case Study in Ethiopia. Sage Open, 14(4), 1–15. https://doi.org/10.1177/21582440241292869
Al-Maghrebi, M. S., Sapiei, N. S., & Abdullah, M. (2022). Power, Trust and Transparency as Determinant Factors of Tax Compliance: A Systematic Review. Journal of Tax Reform, 8(3), 312–335. https://doi.org/10.15826/jtr.2022.8.3.124
Amri, A., Mubin, P., Dahlia, , & Selong, A. (2024). YUME : Journal of Management Pengaruh Digitalisasi Pelayanan, Insentif dan Manfaat Pajak terhadap Kepatuhan Wajib Pajak Pada Kantor Bapenda Kota Makassar. In YUME : Journal of Management (Vol. 7, Issue 1). https://www.journal.stieamkop.ac.id/index.php/yume/article/view/6419
Anggraini, N. Y., & Pravitasari, D. (2022). Pengaruh Sanksi Perpajakan, Tingkat Pendidikan dan Pendapatan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Desa Gampingrowo Kecamatan Tarik Kabupaten Sidoarjo. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(1), 212–227.
http://journal.stiemb.ac.id/index.php/mea/article/view/1923
Arewa, M., & Santoro, F. (2022). An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries. https://doi.org/10.19088/ICTD.2022.019
Badan Pusat Statistik Kabupaten Sidoarjo. (2024). Laporan Eksekutif: Keadaan Angkatan Kerja Sidoarjo 2024. https://sidoarjokab.bps.go.id/id/publication/2024/12/31/f7e87179611fd779aca59162/laporan-eksekutif-keadaan-angkatan-kerja-sidoarjo-2024.html
Badan Pusat Statistik Provinsi Jawa Timur. (2024, February 20). Jumlah Kendaraan Bermotor Menurut Kabupaten/Kota dan Jenis Kendaraan di Provinsi Jawa Timur (unit) 2023. Badan Pusat Satistik Provinsi Jawa Timur. https://jatim.bps.go.id/en/statistics-table/3/VjJ3NGRGa3dkRk5MTlU1bVNFOTVVbmQyVURSTVFUMDkjMw==/jumlah-kendaraan-bermotor-menurut-kabupaten-kota-dan-jenis-kendaraan-di-provinsi-jawa-timur--unit---2022.html
Belahouaoui, R., & Attak, E. H. (2024). Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023). Accounting Research Journal, 37(2), 172–191. https://doi.org/10.1108/ARJ-12-2023-0372
Dom, R., Custers, A., Davenport, S., & Prichard, W. (2022). Innovations in Tax Compliance. The World Bank. https://doi.org/10.1596/978-1-4648-1755-7
Imtiyazari, M. R., Mustoffa, A. F., & Hidayah, N. (2023). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Tingkat Ekonomi, Sanksi Perpajakan, dan E-System Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Desa Jenangan, Kecamatan Kwadungan, Kabupaten Ngawi. ISOQUANT : Jurnal Ekonomi, Manajemen Dan Akuntansi, 7(1), 31–44. https://doi.org/10.24269/iso.v7i1.1865
Latief, S., Zakaria, J., & Mapparenta, M. (2020). Pengaruh Kepercayaan kepada Pemerintah, Kebijakan Insentif Pajak dan Manfaat Pajak Terhadap Kepatuhan Wajib Pajak. CESJ: Center Of Economic Students Journal, 3(3), 270–289. https://jurnal.fe.umi.ac.id/index.php/CESJ/article/view/581
Leo, M., & Alimuddin, I. (2023). Pengaruh Digitalisasi Pembayaran Pajak, Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM Kota Baubau. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 9(2), 520. https://doi.org/10.35906/jep.v9i2.1793
Linardi, A. (2024, November 5). Korupsi Bupati-Bupati Sidoarjo: Apakah Masyarakat Masih Bisa Percaya? PortalJTV.Com. https://portaljtv.com/baca/korupsi-bupati-bupati-sidoarjo-apakah-masyarakat-masih-bisa-percaya
Mandasari, N. (2024). The Effect of Tax Digitalization (Electronic System) on Increasing Individual Taxpayer Compliance. Advances in Taxation Research, 2(3), 153–167. https://doi.org/10.60079/atr.v2i3.62
Marsilla, T., & Fauzihardani, E. (2023). Pengaruh Tax Knowledge, Tax Socialization dan Business Income terhadap Tax Compliance pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Padang. JURNAL EKSPLORASI AKUNTANSI, 5(4), 1497–1509. https://doi.org/10.24036/jea.v5i4.1010
Nasira Perveen, & Ashfaq Ahmad. (2022). Tax Technology, Fairness Perception and Tax Compliance among Individual Taxpayers. Audit and Accounting Review, 2(2), 99–120. https://doi.org/10.32350/aar.22.05
Nichelatti, E., & Hiilamo, H. (2024). The Effect of Citizens’ Perception of Governance on Tax Compliance: A Cross-Country Analysis Study for 32 Sub-Saharan African Countries. The European Journal of Development Research, 36(5), 1198–1226. https://doi.org/10.1057/s41287-024-00631-2
Nitasari, A., Nurlaela, S., & Siddi, P. (2023). Pengaruh Kualitas Pelayanan Pajak, Tingkat Pendidikan, Pengetahuan Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak. Owner, 7(3), 2494–2505. https://doi.org/10.33395/owner.v7i3.1510
Nugrahani, R., & Suryaningrum, S. (2023). Pengaruh Kesadaran, Pengetahuan Perpajakan, Pelayanan Fiskus, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Sleman. Kompartemen : Jurnal Ilmiah Akuntansi, 21(1), 155. https://doi.org/10.30595/kompartemen.v21i1.16736
Nuryati, T., Khasanah, U., & Hertanto, D. A. (2023). How Does Digitizing The Tax System Increase Taxpayer Compliance? Insight Journal Universiti Teknologi Mara Cawangan Johor, 10(1), 82–96. https://journal.uitm.edu.my/ojs/index.php/IJ/article/view/3538/1682
Putra, L. A., Loist, C., Butarbutar, N., Efendi, E., & Sudirman, A. (2023). The Influence of Service Quality and Tax Sanctions on Taxpayer Compliance. International Journal of Business, Law, and Education, 4(2), 952–959. https://doi.org/10.56442/ijble.v4i2.268
Rahmayanti, N. P., Sutrisno T., S., & Prihatiningtias, Y. W. (2020). Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions. International Journal of Research in Business and Social Science (2147- 4478), 9(2), 118–124. https://doi.org/10.20525/ijrbs.v9i2.633
Ramadhan, K. E. (2022). Analisis Pengaruh Faktor-Faktor Wajib Pajak Kendaraan Bermotor di Provinsi Banten Tahun 2020. Owner : Riset & Jurnal Akuntansi, 6(1), 600–607. https://owner.polgan.ac.id/index.php/owner/article/view/626
Rosa Intansari, M., & Supramono, S. (2022). The Effect of Tax Literacy on Tax Compliance: The Moderating Role of Patriotism. Technium Social Sciences Journal, 34, 455–464. https://doi.org/10.47577/tssj.v34i1.7097
Sansiri, P. D. (2025, February 18). 47 Hari Program Pemutihan Pajak di Sidoarjo, Total Penerimaan Pajak Mencapai Rp 45,9 Miliar, Ini Rinciannya. Radarsidoarjo.Id. https://radarsidoarjo.jawapos.com/kota-delta/855038793/47-hari-program-pemutihan-pajak-di-sidoarjo-total-penerimaan-pajak-mencapai-rp-459-miliar-ini-rinciannya
Sitorus, R. J., & Purba, Br. M. N. (2024). The Influence of Taxpayer Attitudes and Understanding of Taxation on Tax Compliance mediated The Adoption of An Electronic Tax System. Jurnal Ekonomi, 13(1), 1482–1491. https://www.ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/3856
Suhendra, H. R. (2024, January 26). KPK: OTT Pejabat Sidoarjo Terkait Insentif Pajak Daerah. CNN Indonesia. https://www.cnnindonesia.com/nasional/20240126192951-12-1054945/kpk-ott-pejabat-sidoarjo-terkait-insentif-pajak-daerah
Widyasari, A. P., & Wijaya, N. A. Y. (2024). Kepatuhan Pajak Kendaraan Bermotor Roda Dua Di UPPD SAMSAT MARTAPURA Dari Sudut Pandang Pengetahuan Pajak Serta Persepsi Moral Dan Sanksi Pajak. Kompartemen: Jurnal Ilmiah Akuntansi, 22(1), 51–64. https://doi.org/https://dx.doi.org/10.30595/kompartemen.v22i1.21347
Wulandari, D. S., & Dasman, S. (2023). Taxpayer Compliance: The Role of Taxation Digitalization System and Technology Acceptance Model (TAM) with Internet Understanding as a Mediating Variable. East Asian Journal of Multidisciplinary Research, 2(6), 2385–2396. https://doi.org/10.55927/eajmr.v2i6.4653
Yuliani, S. P., Sistalia, T. A., & Yulianto, A. (2024). The Effects of Tax Sanctions, Taxpayer Awareness, and Tax Understanding MSME on Tax Compliance: The Moderating Role of Risk Preference. Ilomata International Journal of Tax and Accounting, 5(2), 367–385. https://doi.org/10.61194/ijtc.v5i2.1108
Zaikin, M., Pagalung, G., & Rasyid, S. (2022). Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening. Owner, 7(1), 57–76. https://doi.org/10.33395/owner.v7i1.1346
Downloads
Additional Files
Published
Issue
Section
License
An author who publishes in the BIMA JOURNAL: Business, Management, and Accounting Journal agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
BIMA JOURNAL: Business, Management and Accounting is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
Share — copy and redistribute the material in any medium or format
Adapt — remix, transform, and build upon the material
for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
