Muammar Rinaldi, Putri Wahyuni

The Influence of Tax Sanctions and Service Quality on Compliance with Paying Motor Vehicle Taxes among STIE EKA Prasetya Management Department Students Semester VIII

Introduction

The influence of tax sanctions and service quality on compliance with paying motor vehicle taxes among stie eka prasetya management department students semester viii. Examine how tax sanctions & service quality influence motor vehicle tax compliance among STIE Eka Prasetya Management students. Findings show a significant effect.

Abstract

This research aims to know the effect of Tax Sanction and Service Quality against Compliance of Vehicle Tax Payment partially and simultenously on STIE Eka Prasetya Students Majoring in Management 8th Semester. The population for this research are STIE Eka Prasetya 8th Semester students which is 153 students. The sampling technique used in this research is purposive sampling. By using purposive sampling, a total of 64 students is chosen. The results of the research analysis showed that Tax Sanction and Service Quality has a significant effect on Compliance of Vehicle Tax Payment. F test shows that Tax Sanction and Service Quality has a significant effect on Compliance of Vehicle Tax Payment. The result of determination coefficient (R Square) shows that Compliance of Vehicle Tax payment can be explained by Tax Sanction and Service Quality. As of the remaining can be explained by other variable which is not included on this research such as Tax Knowledge, Taxpayer Awareness, and Taxation Socialization.

Review

This research addresses a pertinent topic concerning tax compliance, specifically examining the influence of tax sanctions and service quality on motor vehicle tax payments among a distinct demographic: 8th-semester Management Department students at STIE Eka Prasetya. The clearly stated objective to assess partial and simultaneous effects of these variables on compliance provides a focused scope. While the population and sample (153 students, with 64 chosen via purposive sampling) are highly specific to one institution and department, this targeted approach can offer valuable preliminary insights into compliance behaviors within a relatively homogeneous group, potentially informing localized interventions or educational strategies, albeit with inherent limitations in generalizability. Methodologically, the study employs purposive sampling to select 64 students, though the specific criteria for this selection are not detailed in the abstract, which is crucial for assessing potential biases and the representativeness of the chosen sub-sample. The analysis relies on quantitative methods, indicated by the use of F-tests and the coefficient of determination (R-square) to establish relationships. The key findings robustly demonstrate that both tax sanctions and service quality significantly affect motor vehicle tax compliance, individually and collectively. The abstract commendably acknowledges the limitations of its model by noting that a portion of compliance remains unexplained and explicitly identifies other relevant variables like tax knowledge, taxpayer awareness, and taxation socialization, showing an awareness of the study's boundaries. The most significant limitation of this study lies in its narrow population scope, which restricts the generalizability of the findings beyond this particular group of students. Future research would greatly benefit from expanding the sample to include a more diverse range of taxpayers, encompassing varied educational backgrounds, income levels, and demographic profiles, to enhance the external validity and applicability of the results. Furthermore, incorporating the additional variables highlighted in the abstract – such as tax knowledge and taxpayer awareness – into a more comprehensive model could provide a richer and more nuanced understanding of the complex drivers behind tax compliance. Despite these limitations, the study provides a foundational contribution by reaffirming the importance of tax sanctions and service quality in fostering compliance, offering initial insights for subsequent, broader investigations into this critical area.

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