The Influence of Taxpayer Awareness And Drive-Thru System On The Level of Tax Compliance of Motor Vehicle Taxpayers In Palembang

This study aims to examine the effect of taxpayer awareness and the drive-thru system on the tax compliance of motor vehicle taxpayers in Palembang. The research uses a quantitative descriptive approach with a sample of 400 respondents. Data were analyzed using regression tests to assess both partial and simultaneous effects. The results show that taxpayer awareness and the drive-thru system simultaneously have a significant effect on tax compliance. Partially, both taxpayer awareness and the drive-thru system also significantly influence compliance levels. The coefficient of determination indicates that 40.8% of taxpayer compliance is explained by these two variables, while 59.2% is influenced by other factors beyond this study. These findings highlight the importance of increasing taxpayer awareness and optimizing service systems to improve compliance.

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Publication Details

Journal
Islamic Banking Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Published
2025-09-08
DOI
https://doi.org/10.36908/isbank.v11i1.1558
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
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article

The Influence of Taxpayer Awareness And Drive-Thru System On The Level of Tax Compliance of Motor Vehicle Taxpayers In Palembang

Totok Sudiyanto, Destiawan Destiawan, Erdiansyah Erdiansyah
Islamic Banking Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Taxation and Compliance Studies
article

The Influence of Taxpayer Awareness And Drive-Thru System On The Level of Tax Compliance of Motor Vehicle Taxpayers In Palembang

Totok Sudiyanto, Destiawan Destiawan, Erdiansyah Erdiansyah
article en

Abstract

This study aims to examine the effect of taxpayer awareness and the drive-thru system on the tax compliance of motor vehicle taxpayers in Palembang. The research uses a quantitative descriptive approach with a sample of 400 respondents. Data were analyzed using regression tests to assess both partial and simultaneous effects. The results show that taxpayer awareness and the drive-thru system simultaneously have a significant effect on tax compliance. Partially, both taxpayer awareness and the drive-thru system also significantly influence compliance levels. The coefficient of determination indicates that 40.8% of taxpayer compliance is explained by these two variables, while 59.2% is influenced by other factors beyond this study. These findings highlight the importance of increasing taxpayer awareness and optimizing service systems to improve compliance.

Islamic Banking Jurnal Pemikiran dan Pengembangan Perbankan SyariahVol. 11(1)
Universitas Palembang (ID), Universitas PGRI Palembang
Openalex Percentile: Top 66%
Taxation and Compliance Studies
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The Influence of Taxpayer Awareness And Drive-Thru System On The Level of Tax Compliance of Motor Vehicle Taxpayers In Palembang — Totok Sudiyanto, Destiawan Destiawan, et al. · Islamic Banking Jurnal Pemikiran dan Pengembangan Perbankan Syariah (2025) | TGRS Research Map | TGRS