Pay Compliance Improvement Model Motor Vehicle Tax and Mandatory Contribution To Traffic And Road Management Fund (SWDKLLJ) at PT Jasa Raharja West Sumatra

Adam Muhammad, Widiyanto Widiyanto

Abstract


West Sumatra Province has experienced a significant downward trend in the level of public compliance with the obligation to pay the Mandatory Road Traffic Accident Fund Contribution (SWDKLLJ). The achievement of tax payments in 2023 was 63.08% while for the achievement of tax payments in 2024 it was 59.37%. This decline is a worrying phenomenon, considering the importance of SWDKLLJ as one of the main instruments in providing social protection for traffic accident victims. This low level of compliance can be caused by various factors, such as challenging economic conditions, lack of public awareness and understanding of the importance of SWDKLLJ, ineffective socialization and education, especially in remote areas that have limited access to information and public services, and limited access to payments. The purpose of this study was to determine the effect of knowledge (socialization) on motor vehicle taxation, taxpayer understanding and tax awareness on public compliance in paying motor vehicle taxes in West Sumatra. This research used a descriptive method with a quantitative approach. The data source used in this study was primary data through the distribution of questionnaires, with a total sampling technique of 100 people. The results of the study show that partially tax knowledge (socialization) has an effect on taxpayer compliance performance, the calculated t value is greater than the t table, namely5,534 > 1,98472, and the significance value is 0.000 < 0.05, taxpayer understanding has an effect on taxpayer compliance, the calculated t value is greater than the t table, namely3,599 < 1,98472, and the significance value is 0.001 < 0.05 and tax awareness has a positive effect on taxpayer compliance, the calculated t value is greater than the t table, namely6,457> 1,98472, and the significance value is 0.000 < 0.05. Based on the F test, the calculated F value is 41,020and the Ftable value is 2.70. This indicates that simultaneously, tax knowledge (socialization), taxpayer understanding, and tax awareness have a positive effect on taxpayer compliance.


Keywords


Tax Knowledge (Socialization); Taxpayer Understanding; Tax Awareness and Taxpayer Compliance.

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References


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DOI: http://dx.doi.org/10.30659/jrbi.v23i1.51507

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