The Effect of e-Samsat Services and Tax Knowledge on Motor Vehicle Taxpayer Compliance with Tax Socialization as a Moderator

Taxes are one source of state income that is used to implement development, both central development and regional development. One of the provincial taxes that plays a role in regional revenue receipts is the motor vehicle tax (PKB). Based on the data obtained, the amount of motor vehicle tax revenue in Paser Regency each year still does not meet the target set by the local government. Some taxpayers still have not complied with their obligations to pay motor vehicle tax. In an effort to improve taxpayer compliance, the government has launched an innovation in the form of an e-Samsat service that aims to provide convenience in paying motor vehicle tax. Apart from e-Samsat services, one of the things that can influence taxpayer compliance is the taxpayer's knowledge of taxation. The greater the taxpayer’s knowledge of taxation, the greater the taxpayer's compliance. The government can carry out tax outreach to increase taxpayer knowledge. This research aims to test and analyze the influence of e-Samsat services and tax knowledge on motor vehicle taxpayer compliance with tax socialization as a moderator. This research is quantitative, using a Likert scale. The number of samples used in this research was 100 respondents, and the sampling technique used was purposive sampling, and data was collected using the questionnaire method. Data analysis used SmartPLS Version 3.2.9 software. The results of this study indicate that e-Samsat services have a positive and significant influence on Motor Vehicle Taxpayer Compliance. The existence of e-Samsat services can provide convenience and benefits to taxpayers when making motor vehicle tax payments. Tax knowledge has a positive and significant influence on motor vehicle taxpayer compliance. Deep knowledge and understanding of taxation can increase taxpayer compliance. Tax socialization cannot moderate e-Samsat Services and Tax Knowledge on Motor Vehicle Taxpayer Compliance. Socialization is less effective because it has not been carried out routinely, and direct socialization is still rare.