Pengaruh Sikap Wajib Pajak, Akses Pembayaran, Pendapatan, dan Efektivitas Denda terhadap Ketepatan Pembayaran Pajak Kendaraan Bermotor di Kediri
DOI:
https://doi.org/10.58192/profit.v5i4.5268Keywords:
Income, Payment Access, Payment Timeliness, Tax Penalties, Taxpayer AttitudeAbstract
This study examines the effects of taxpayer attitude, payment-system access, taxpayer income, and perceived fine effectiveness on the timeliness of motor vehicle tax payments in Kediri City. An explanatory quantitative survey was conducted among motor vehicle taxpayers during April–July 2026. Purposive sampling produced 71 usable responses from 100 prospective respondents after the eligibility criteria were applied. Five reflective constructs were measured through 25 statements on a five-point Likert scale and analysed using partial least squares structural equation modelling in SmartPLS 3. The measurement model met the reported convergent and discriminant validity criteria: indicator loadings ranged from 0.705 to 0.910, average variance extracted ranged from 0.603 to 0.686, and composite reliability ranged from 0.883 to 0.916. Payment access had a positive and significant effect on payment timeliness (β = 0.332; t = 2.272; p = 0.024), while taxpayer attitude showed a significant negative coefficient (β = −0.289; t = 2.136; p = 0.033). Income (β = 0.078; p = 0.692) and fine effectiveness (β = −0.109; p = 0.457) were not significant. The model explained 19.3% of the variance (adjusted R² = 0.144) and had limited fit (SRMR = 0.096; NFI = 0.658). The findings prioritise reliable and accessible payment channels, while suggesting that education and data verification are more appropriate than relying on fines alone.
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