Tax morality and payment mechanisms associated with motor vehicle taxpayer compliance at samsat Surakarta
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Aug 30, 2026
Keywords:
Payment Mechanism, SAMSAT, Tax Morality, Taxpayer Compliance, Vehicle Tax
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Economy
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Abstract
This study examines the relationship between Tax Morality, Payment Mechanism, and motor vehicle taxpayer compliance at the Surakarta SAMSAT Office. The study addresses the limited examination of internal behavioral and external administrative factors simultaneously in the local motor vehicle taxation context. A quantitative approach with descriptive and associative designs was employed. The population consisted of 647,685 registered motor vehicle taxpayers in 2025, with 100 respondents selected using the Slovin formula with a 10% margin of error and accidental sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using IBM SPSS. The results show that Tax Morality has a significant negative relationship with taxpayer compliance (? = ?0.506; t = ?9.225; p < 0.001), while Payment Mechanism also has a significant negative relationship (? = ?0.767; t = ?13.981; p < 0.001). These negative relationships differ from the positive relationships generally expected theoretically. The regression model is jointly significant (F = 122.271; p < 0.001), with an R² of 0.716, indicating that Tax Morality and Payment Mechanism statistically account for 71.6% of the variation in taxpayer compliance. The findings contribute empirical evidence that internal moral orientation and external payment mechanisms do not necessarily have positive relationships with taxpayer compliance in the Surakarta SAMSAT context
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Siswantara, D. N. . and Rochmatullah, M. R. . (2026) “Tax morality and payment mechanisms associated with motor vehicle taxpayer compliance at samsat Surakarta”, Jurnal Mantik, 10(2), pp. 624-635. Available at: https://iocscience.org/ejournal/index.php/mantik/article/view/7413 (Accessed: 30August2026).
References
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Rahmatika, A. D., & Rochmatullah, M. R. (2026). PENGARUH PENDAPATAN ASLI DESA DAN DANA DESA TERHADAP BELANJA DESA BIDANG PEMBERDAYAAN MASYARAKAT DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL PEMODERASI (STUDI PADA PERUBAHAN ALOKASI ANGGARAN DESA-DESA DI KABUPATEN GROBOGAN TAHUN 2024- 2025). INOVASI PEMBANGUNAN – JURNAL KELITBANGAN, 14(01), 1–24.
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Rochmatullah, M. R., Nur Prasetyo Aji, Rohmah Tulaila, & Zainal Asyi’qin. (2026). EVALUATION OF THE COST AND BENEFITS OF HALAL CERTIFICATES FOR MANUFACTURING MSMES: A LITERATURE STUDY. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 9(1), 3353–3362.
Salimudin, A. (2022). Peran Hukum Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak di Indonesia. Public Sphere: Jurnal Sosial Politik, Pemerintahan Dan Hukum, 1(2), 178–189. https://doi.org/10.59818/jps.v3i3.973
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Thaha, A. R., Antoro, A. F. S., & Muhtarom. (2023). Analytical review of tax compliance studies in the smes sector: A bibliometric approach. Journal of Tax Reform, 9(3), 398–412. https://doi.org/10.15826/jtr.2023.9.3.149
Tumoro, D. T., & Pandya, H. (2025). Factors Affecting Tax Compliance in Ethiopia: A Systematic Review. Asian Journal of Economics, Business and Accounting, 25(4), 222–238. https://doi.org/10.9734/ajeba/2025/v25i41744
Yoga, I. G. A. P., Yadnyana, I. K., Putri, I. G. A. M. A. D., & Badera, I. D. N. (2025). The Impact of Cultural Norms on Tax Compliance: A Global Empirical Analysis. Jurnal Ekonomi Dan Bisnis Jagaditha, 12(2), 159–178. https://doi.org/10.22225/jj.12.2.2025.159-178
Adawiyah, R., Rahmawati, Y., & Eprianto, I. (2023). Literature Review: Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Economina, 2(9), 2310–2321. https://doi.org/10.55681/economina.v2i9.812
Akims, M. A., Pyoko, O. M., Motende, N., Odwa, B., & Toyiring, D. B. (2023). Tax Education and Tax Compliance: A Review of Literature. Journal of Economics, 7(1).
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
Alm, J., & Kasper, M. (2023). Using behavioural economics to understand tax compliance. Economic and Political Studies, 11(3), 279–294. https://doi.org/10.1080/20954816.2022.2117676
Aulia, N., Burrohman, M., & Rochmatullah, M. R. (2026). Integrasi Nilai Religius dan Teori Agensi dalam Akuntabilitas Pengelolaan Dana Desa di Indonesia: Sebuah Kajian Sistematis (Systematic Literature Review 2015-2025). Owner, 10(1), 301–314. https://doi.org/10.33395/owner.v10i1.2958
Boateng, K., Omane-Antwi, K. B., & Ndori Queku, Y. (2022). Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2150117
Chandra, T., Wijaya, E., Suryadiningrat, A., Chandra, S., Chandra, J., Bisnis, I., Teknologi, D., Indonesia, P., Dumai, P., & Office, T. (2023). Corporate Taxpayer Satisfaction and Compliance Analysis at Pratama Dumai Tax Office: Review of the Service System. Business Management and Accounting (ICOBIMA), 1(2), 429–442. https://doi.org/10.35145/icobima.v1i2.3071
Dularif, M., & Rustiarini, N. W. (2021). Tax compliance and non-deterrence approach: a systematic review. International Journal of Sociology and Social Policy. https://doi.org/10.1108/IJSSP-04-2021-0108
Hasibuan, A. A., & Rochmatullah, M. R. (2026). Regression Model of Stakeholder Implementation on CSR Performance: A Quantitative Approach to State-Owned Enterprises in the Digital Era 2025. Majapahit Journal of Islamic Finance and Management, 6(1), 616–636. https://doi.org/10.31538/mjifm.v6i1.740
Jabbar, S., Panakaje, N., Shareena, P., Raj, J., Irfana, S., Madhura, K., Parvin, S. M. R., Prashanth, K., Shahid, M., & Pandavarakallu, M. T. (2024). Alignment of Smart Farming with SDGS: Transforming Agribusiness in India. In Studies in Big Data (Vol. 163). https://doi.org/10.1007/978-3-031-73632-2_20
Lyra Putri Nugraheni, & Rochmatullah, M. R. (2026). the Effect of E-Commerce Information Systems on Consumer Trust in Indonesian Smes. Inovasi Pembangunan?: Jurnal Kelitbangan, 14(1). https://doi.org/10.35450/jip.v14i1.1601
Miller, T. P. (2021). Infinity War at the Health Law Fight Club: Administering and Interpreting the Affordable Care Act. SSRN Electronic Journal, August. https://doi.org/10.2139/ssrn.3907085
Mukhammad Idrus. (2022). Efficiency of Tax Administration and Its Influence on Taxpayer Compliance. Economics and Digital Business Review, 5(1), 373–375.
Olabanji, S. O., Olaniyi, O. O., & Olaoye, O. O. (2024). Transforming Tax Compliance with Machine Learning: Reducing Fraud and Enhancing Revenue Collection. Asian Journal of Economics, Business and Accounting, 24(11), 503–513. https://doi.org/10.9734/ajeba/2024/v24i111572
Oritsematosan Faith Dudu, Olakunle Babatunde Alao, & Enoch O. Alonge. (2024). Conceptual framework for AI-driven tax compliance in fintech ecosystems. International Journal of Frontiers in Engineering and Technology Research, 7(2), 001–010. https://doi.org/10.53294/ijfetr.2024.7.2.0045
Perera, K. H., Kumara, A. S., & Munasinghe, M. A. T. K. (2026). A systematic literature review on the determinants of voluntary tax compliance: gaps in context, methodology, and study variables. Cogent Business and Management, 13(1). https://doi.org/10.1080/23311975.2026.2627659
Rahmatika, A. D., & Rochmatullah, M. R. (2026). PENGARUH PENDAPATAN ASLI DESA DAN DANA DESA TERHADAP BELANJA DESA BIDANG PEMBERDAYAAN MASYARAKAT DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL PEMODERASI (STUDI PADA PERUBAHAN ALOKASI ANGGARAN DESA-DESA DI KABUPATEN GROBOGAN TAHUN 2024- 2025). INOVASI PEMBANGUNAN – JURNAL KELITBANGAN, 14(01), 1–24.
Ristanti, F., Uswatun Khasanah, & Cris Kuntadi. (2022). Literature Review Pengaruh Penerapan Pajak UMKM, Sosialisasi Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Multidisplin, 1(2), 380–391. https://doi.org/10.38035/jim.v1i2.49
Rochmatullah, M. R., Nur Prasetyo Aji, Rohmah Tulaila, & Zainal Asyi’qin. (2026). EVALUATION OF THE COST AND BENEFITS OF HALAL CERTIFICATES FOR MANUFACTURING MSMES: A LITERATURE STUDY. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 9(1), 3353–3362.
Salimudin, A. (2022). Peran Hukum Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak di Indonesia. Public Sphere: Jurnal Sosial Politik, Pemerintahan Dan Hukum, 1(2), 178–189. https://doi.org/10.59818/jps.v3i3.973
Suci, B. M., Tiara Eka Putri, & Idel Eprianto. (2023). PENGARUH KESADARAN PAJAK, SOSIALISASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK. JURNAL ECONOMINA, 2(1), 2137–2146.
Thaha, A. R., Antoro, A. F. S., & Muhtarom. (2023). Analytical review of tax compliance studies in the smes sector: A bibliometric approach. Journal of Tax Reform, 9(3), 398–412. https://doi.org/10.15826/jtr.2023.9.3.149
Tumoro, D. T., & Pandya, H. (2025). Factors Affecting Tax Compliance in Ethiopia: A Systematic Review. Asian Journal of Economics, Business and Accounting, 25(4), 222–238. https://doi.org/10.9734/ajeba/2025/v25i41744
Yoga, I. G. A. P., Yadnyana, I. K., Putri, I. G. A. M. A. D., & Badera, I. D. N. (2025). The Impact of Cultural Norms on Tax Compliance: A Global Empirical Analysis. Jurnal Ekonomi Dan Bisnis Jagaditha, 12(2), 159–178. https://doi.org/10.22225/jj.12.2.2025.159-178
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