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Advances in Social Sciences Research Journal – Vol. 9, No. 4

Publication Date: April 25, 2022

DOI:10.14738/assrj.94.12118. Nainggolan, S. G. V., Wahyuni, P., Gustina, I., & Rinaldi, M. (2022). Factors that can Influence the Motivation of Individual Tax

Payment in Medan City. Advances in Social Sciences Research Journal, 9(4). 44-54.

Services for Science and Education – United Kingdom

Factors that can Influence the Motivation of Individual Tax

Payment in Medan City

Susan Grace Veranita Nainggolan

Department of Accounting

Sekolah Tinggi Ilmu Ekonomi Eka Prasetya, Medan, Indonesia

Putri wahyuni

Department of Accounting

Sekolah Tinggi Ilmu Ekonomi Eka Prasetya, Medan, Indonesia

Ihdina Gustina

Department of Management

Sekolah Tinggi Ilmu Ekonomi Eka Prasetya, Medan, Indonesia

Muammar Rinaldi

Department of Accounting

Sekolah Tinggi Ilmu Ekonomi Eka Prasetya, Medan, Indonesia

ABSTRACT

Factors That Can Affect the Motivation of Individual Tax Payment in Medan City.

This study aimed to look at the factors that influence the motivation to pay taxes

which include Tax Knowledge, Service Quality, and Taxpayer Awareness. The type

of data used in this research is quantitative data. Analysis of the data in this study

utilized Multiple Linear Regression Test by transforming the data using the interval

successive method (MSI). This study proved that Tax Knowledge, Service Quality,

and Taxpayer Awareness spurred public compliance in paying taxes. Therefore, the

Tax Service Office can use social media such as Instagram or Facebook accounts to

quickly disseminate information about taxation knowledge.

Keywords: Tax Knowledge, Service Quality, Mandatory Awareness, Motivation

INTRODUCTION

Infrastructure development, which is increasing rapidly, is forcing the government to work

hard in term of increasing the state revenue, which is supported by taxes. Taxes have an

important role in the source of state revenue because the largest state revenue comes from the

tax sector. Tax is a person's contribution to the state treasury based on the Law with no direct

feedback that can be shown and used to pay general expenses (Adincha, 2012). Taxes

themselves make a major contribution to economic development in Indonesia and are an

important source of funds for national financing. There are many efforts made by the

Directorate General of Taxes to maximize tax revenues, such as the tax census, which encourage

all individual and corporate taxpayers who have not carried out their tax obligations can

immediately implement them by tax provisions. Abdullah (2018) revealed that taxes are still

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Nainggolan, S. G. V., Wahyuni, P., Gustina, I., & Rinaldi, M. (2022). Factors that can Influence the Motivation of Individual Tax Payment in Medan

City. Advances in Social Sciences Research Journal, 9(4). 44-54.

URL: http://dx.doi.org/10.14738/assrj.94.12118

the mainstay of the government in term of state revenues as the fund for national development

to realize welfare for the community.

Tax problems in Indonesia continue to occur, even though taxes are an obligation for the people

as citizens, but there are still many citizens who do not pay taxes. Many personal business

taxpayers do not pay taxes, this is due to the low motivation of the public in paying taxes. This

can be related to the theory of goal setting which explains that the intention to achieve goals is

the main source of work motivation (Locke, 1968). Motivation is one of the factors that

encourage someone in taking an action, if the taxpayer's motivation is high in paying his tax

obligations, then development in Indonesia can proceed as planned. The city of Medan is one of

33 level II regions in North Sumatra, in 2020 the population of the city of Medan reaches

2,435,252 people, of which 36,522 people are in the Medan Polonia sub-district (Central Bureau

of Statistics, 2020). One of the tax service offices located in the Medan Polonia sub-district is

the KPP Pratama Medan, the people’s participation in paying taxes in this sub-district is still

classified as low, and this is due to the lack of enthusiasm that arises from the community.

Improving this requires high motivation. Success in tax revenue cannot be separated from the

motivation of taxpayers (Abdullah & Nainggolan, 2018). From the results of interviews with the

Public Relations section at the Medan Polonia Tax Service Office, it can be seen that several

problems occured, namely the low motivation of taxpayers' willingness to pay their taxes so

that some taxpayers receive sanctions, the issuance of forced letters to pay taxes to taxpayers

and the low number of Annual Tax Return that goes into the Medan Polonia Tax Service Office.

The problems that arise in the Tax Service Office are characteristics that describe the lack of

motivation to pay taxes. Abdullah (2018) stated that the cause of the decrease in motivation to

pay taxes is knowledge of taxes. In his research on the effect of knowledge of taxpayers,

awareness of taxpayers on motivation to pay taxes explained that there is a positive influence

between knowledge of taxpayers and motivation to pay taxes, knowledge of taxpayers is very

important in increasing people's willingness to pay taxes. Tax knowledge is an important factor

in helping taxpayers to carry out their obligations. Knowledge of taxation, which means

taxpayers know the basic information of taxation so that taxpayers are willing to comply with

applicable tax rules and regulations. Tax knowledge of a taxpayer can be measured through

knowledge and understanding of rights, obligations, and responsibilities as a taxpayer. The

knowledge possessed by taxpayers about good taxation will minimize the occurrence of tax

evasion (Tresnalyani & Jati, 2018). Rodriguez-Justicia & Theilen (2018) stated that good

taxpayer knowledge can have an impact on tax compliance. In addition to knowledge, service

can also affect motivation in paying taxes.

Based on the Law of the Republic of Indonesia No. 25 of 2011 concerning public services,

service is a series of activities in terms of meeting service needs, by statutory regulations on

goods, services, or administrative services provided by the government. Yayat (2017) stated

that public service is an effort made by a group or a bureaucratic person to assist the community

to achieve a certain goal. Service quality is defined as the ability of an organization to meet or

exceed customer expectations (Parasuraman et al., 1985). From the explanation above, it can

be explained that improving the quality of public services is a very important issue. This

happens because, on the one hand, the community's demands for service quality are getting

bigger while the practice of service providers does not experience significant changes. The basis

for this research is because public knowledge about taxes is quite good. Therefore, this study

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Services for Science and Education – United Kingdom

wanted to see how much influence taxpayer knowledge, service quality, and taxpayer

awareness have on motivation in paying taxes.

Figure 1. Thinking Framework

METHOD

This study used tax knowledge, service quality, and taxpayer awareness as independent

variables. In addition, the variable of motivation to pay taxes is used as the dependent variable.

Figure 1 outlines the research plan. The purpose of this research was to see how much influence

taxpayer knowledge, service quality, and taxpayer awareness have on motivation in paying

taxes. This research is located in Medan City, North Sumatra. The research period is from March

to June 2020. The data source used by the researcher is primary data. Primary data is the type

of data collected by distributing questionnaires which are measured by a Likert scale (Santoso

et al., 2018). This study distributed questionnaires directly to individual taxpayers in the city

of Medan.

The population used in this study is the individual taxpayers in the city of Medan. The sampling

of this study applied an accidental sampling technique which is a sampling technique based on

chance, meaning that anyone who coincidentally meets a researcher can be used as a sample

that fits the research criteria. (Payadnya & Jayantika, 2018), this was obtained by 40 people

based on accidental sampling, namely individual taxpayers in Medan City within 3 days. The

model in this study used multiple linear equations, where the analytical tool used was multiple

linear regression analysis which aims to examine the effect of two or more independent

variables on the dependent variable. The multiple linear regression equation models in this

study are as follows:

� = � + �1�1 + �2�2 + �3�3 + � (1)

Description

Y = Taxpayer Motivation

a = constant

X1 = Tax Knowledge

X2 = Service Quality

X3 = Taxpayer Awareness

b1 -b3 = Regression Coefficients of the

respective independent variable

e = Error

Tax Knowledge

Taxpayer Awareness

Service quality Motivation to pay taxes

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Nainggolan, S. G. V., Wahyuni, P., Gustina, I., & Rinaldi, M. (2022). Factors that can Influence the Motivation of Individual Tax Payment in Medan

City. Advances in Social Sciences Research Journal, 9(4). 44-54.

URL: http://dx.doi.org/10.14738/assrj.94.12118

RESULTS AND DISCUSSION

Descriptive statistics

Based on the results of the questionnaire, several things related to the characteristics contained

in the sample of this study were obtained. The results of the data tabulation stated that the

number of respondents categorized based on their age are as follow: from 20-30 years were 19

people, 10 people were 31-40 years old, 10 people were 41-50 years old and one person was

50 years old and above, the biggest average age level of the respondents is between 20 to 30

years. Based on the gender of the respondents, there were 23 men and 17 women. The

education level of the respondents was 14 people with high school education and 26 people

with undergraduate education. Furthermore, the respondents in this study worked as

employees. Based on the Taxpayer Identification Number, 30 people owned Taxpayer

Identification Number while the other 10 people don’t. Characteristics of respondents can be

seen in table 1.

Table 1. Characteristics of Respondents

Characteristics Criteria Number of people)

Age 20 – 30 years 19

31 – 40 years 10

41 – 50 years 10

> 50 years 1

Gender Man 23

Woman 17

Education High School / Equivalent 14

Undergraduate 26

Postgraduate -

Work Employee 40

Businessman -

Taxpayer Identification

Number

Registered 30

Not Registered 10

Validity and Reliability Test

Before conducting research, the questionnaire must go through an initial trial using validity and

reliability tests so that this research is accurate in solving problems. A validity test is used to

measure the validity of a questionnaire. If the correlation of each factor is positive and greater

than 0.312 (Rtable), then the factor is a strong construct. So based on the factor analysis, it can

be concluded that the instrument has good construct validity. Knowledge of taxation has 6 valid

statement items and has a value Cronbach's Alpha of 0.617, the quality of tax services has 10

valid statements and has a value of Cronbach's Alpha of 0.859, then Taxpayer Awareness has

12 valid statements and Taxpayer Motivation has 6 valid statements and has value Cronbach's

Alpha of 0.930, the test results can be seen in table 2.

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Table 2. Validity Test Results

Statement Description Statement Description

Tax Knowledge (X1)

Statement 1 Valid Statement 4 Valid

Statement 2 Valid Statement 5 Valid

Statement 3 Valid Statement 6 Valid

Tax Service Quality (X2)

Statement 1 Valid Statement 6 Valid

Statement 2 Valid Statement 7 Valid

Statement 3 Valid Statement 8 Valid

Statement 4 Valid Statement 9 Valid

Statement 5 Valid Statement 10 Valid

Taxpayer Awareness (X3)

Statement 1 Valid Statement 7 Valid

Statement 2 Valid Statement 8 Valid

Statement 3 Valid Statement 9 Valid

Statement 4 Valid Statement 10 Valid

Statement 5 Valid Statement 11 Valid

Statement 6 Valid Statement 12 Valid

Taxpayer Motivation (Y)

Statement 1 Valid Statement 4 Valid

Statement 2 Valid Statement 5 Valid

Statement 3 Valid Statement 6 Valid

Classic assumption test

This test is a prerequisite test before performing multiple linear regression analysis. Normality

test aims to test whether, in the regression model, the confounding or residual variables has a

normal distribution. Normality testing can be done by looking at pictures of normal probability

plots. Figure 2 shows that the data spread along a diagonal line. The results of this test indicated

that the data are normally distributed. The heteroscedasticity test aims to test whether in the

regression model there is an inequality of variance from the residuals of one observation to

another observation. The way to detect the presence of heteroscedasticity is to look at the

scatterplot graph shown in Figure 3. Multicollinearity test aims to test whether the regression

model found a correlation between independent variables. The results obtained from this test

indicated that the independent variables (Tax Knowledge, Tax Service Quality, and Taxpayer

Awareness) do not experience multicollinearity problems.

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Nainggolan, S. G. V., Wahyuni, P., Gustina, I., & Rinaldi, M. (2022). Factors that can Influence the Motivation of Individual Tax Payment in Medan

City. Advances in Social Sciences Research Journal, 9(4). 44-54.

URL: http://dx.doi.org/10.14738/assrj.94.12118

Figure 2. Normality Test (Normal Probability Plots)

Figure 3. Heteroscedasticity Test Results

Multiple Linear Regression Analysis

Multiple linear regression analysis was used to measure the effect of the mathematical

relationship between the dependent variable (Tax Knowledge, Tax Service Quality, and

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Taxpayer Awareness) and the independent variable (Taxpayer Motivation). The table ... shows

the multiple linear regression equations in this study are:

� = 3,369 + 0,301��������� + 0,178������� ������� + 0,122��������� + � (2)

The above equation can be explained that the constant (α) of 3.369 indicates that if the value of

the variables of Tax Knowledge, Quality of Tax Service, and Taxpayer Awareness is zero (0) or

does not exist, then the value of Taxpayer Motivation will increase by 3.369 units. The

regression coefficient (β1) of the Tax Knowledge variable is 0.301, indicating that if the value

of the other independent variables is zero (0) or fixed and Taxation Knowledge has increased

by 1 unit, then the value of the Taxpayer's Motivation value will increase by 0.301 units. The

regression coefficient (β2) of the Tax Service Quality variable is 0.178 indicating that if the value

of the other independent variables is zero (0) or remains and the Tax Service Quality has

increased by 1 unit, then the value of the Taxpayer's Motivation value will increase by 0.178

units. The regression coefficient (β2) of the Taxpayer Awareness variable is 0.122, indicating

that if the value of the other independent variables is zero (0) or fixed and the Taxpayer

Awareness has increased by 1 unit, then the value of the Taxpayer Motivation value will

increase by 0.122 units.

Table 3. Multiple Linear Regression Test Results

Model Unstandardized Coefficients Standardized Coefficients

Beta Std. Error Beta

1

(Constant) 3,369 2,479

Tax Knowledge 0.301 0.141 0.276

Tax Service Quality 0.178 0.086 0.321

Taxpayer Awareness 0.122 0.058 0.314

a. Dependent Variable: Taxpayer Motivation

T-test and f-test

This test shows how far the influence of one explanatory or independent variable individually

in explaining the variation of the dependent variable. Based on the results of the t-test, it can be

seen that the significant value of the tax knowledge variable is 0.040 <0.05, which means that

the tax knowledge variable has a significant effect on taxpayer motivation. The variable quality

of tax services has a significant value of 0.046 <0.05, which means that the variable of quality

of tax services has a significant effect on taxpayer motivation. The Taxpayer Awareness variable

has a significant value of 0.041 < 0.05, it can be interpreted that the taxpayer awareness

variable has a significant effect on taxpayer motivation. The results of the t-test can be seen in

the table 3. Test f, This test is used to prove there is an effect between the independent variables

on the dependent variable simultaneously. Table 4 shows that the significant value is <0.05,

namely the value 0.000 <0.05. The test results show that simultaneously the variables of Tax

Knowledge, Quality of Tax Service, and Taxpayer Awareness have a significant effect on

Motivation to Pay Taxes on Individual Taxpayers in Medan City.

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Nainggolan, S. G. V., Wahyuni, P., Gustina, I., & Rinaldi, M. (2022). Factors that can Influence the Motivation of Individual Tax Payment in Medan

City. Advances in Social Sciences Research Journal, 9(4). 44-54.

URL: http://dx.doi.org/10.14738/assrj.94.12118

Table 4. Results of t-test, f- test

Model t Sig. F Sig.

1

(Constant) 1,359 ,183 18,575 ,000b

Tax Knowledge 2,134 0.040

Tax Service Quality 2.064 0.046

Taxpayer Awareness 2,118 .041

a. Dependent Variable: Taxpayer Motivation

Coefficient of Determination Test

shows how big the portion of the total variation of the dependent variables can be explained by

the explanatory variable. Finding out the value of the coefficient of determination can be done

by looking at the value of Adjusted R Square. The value obtained was 0.575 or 57.5%. This

means that 57.5% of the Taxpayer’s Motivation variable can be explained by the Taxation

Knowledge variable, Tax Service Quality, and Taxpayer Awareness while the remaining 42.5%

Taxpayer’s Motivation variable can be explained by other variables not examined in this study.

The Effect of Tax Knowledge on Taxpayer Motivation. The results of the study in Table 4 show

that the tax knowledge variable has a significant effect on the motivation to pay taxes for

individual taxpayers in the city of Medan. This is indicated by a significance value of 0.04 <0.05.

The existence of tax knowledge for the community will increase motivation in paying taxes.

Based on a theoretical study of motivation to pay taxes, knowledge is the key factor in

increasing motivation. (Susanti et al., 2020) explained that someone who has insight will have

a basis for acting and making decisions in carrying out something, in this case is the basis for

complying to the state in paying taxes. Meanwhile, submitting and obeying the rules is

compliance. Compliance is a reflection of individual behavior that is subjected to applicable

rules. The motivation of taxpayers is marked by tax awareness of taxpayers, the level of

awareness of paying taxes is based on the level of taxpayer compliance which is based on high

legal awareness in paying taxes. In this case, the role of the tax authorities is very essential

because the level of taxpayer compliance is based on a good level of understanding about taxes

(Ghoni, 2012). Tax knowledge is used by taxpayers as tax information in carrying out tax

actions such as counting, calculating, paying, and reporting the amount of tax paid, the better

quality of knowledge will provide an attitude of fulfilling obligations properly through the

existence of a tax system in all countries that is considered fair. Therefore, the knowledge of

taxation owned by the taxpayer will affect whether the taxpayer is obedient in carrying out his

tax obligations. And it will also have an impact on tax revenues received by the state if the

people already have high tax knowledge (Ginting et al., 2017). Based on previous empirical

studies, it can be shown that tax knowledge can affect the motivation to pay taxes. The results

of this study are in line with research conducted by Abdullah & Nainggolan (2018). This study

showed that knowledge of taxation either partially or simultaneously influences motivation to

pay taxes. Cimberly et al., (2018) stated that knowledge of taxation has a positive and significant

effect on the motivation in paying income taxes, Sari, et al (2016) also stated that knowledge of

taxation has a significant effect on the motivation of taxpayers.

The Effect of Tax Service Quality on Taxpayer Motivation. The results of this study in table 4

show that the variable of Tax Service Quality has a significant effect on the motivation of

individual taxpayers in the city of Medan. This is indicated by a significance value of 0.04 <0.05.

Good research quality will increase motivation in paying taxes. Based on a theoretical study of

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the motivation to pay taxes, in addition to knowledge, another influencing factor is the quality

of tax services. Service quality is important in making taxpayers take more part in paying

taxes(Meylena & Wahyudi, 2018). Suarjana et al., (2020) stated that one of the efforts to

increase taxpayer compliance is to provide good service to taxpayers. The quality of services

provided by the Tax Office should be able to realize good service quality to create satisfaction

for taxpayers. Joseph & Jacob (2018) explained that factors such as awareness, tax knowledge,

satisfaction, demographic factors, and quality of tax services can affect motivation in paying

taxes and increase tax compliance. Motivation is a state in which a person feels compelled to

carry out activities to achieve a goal. Motivation can be divided into intrinsic and extrinsic

motivation. Motivation can have a positive influence on compliance in paying taxes. The results

of this study were in line with research conducted by Suarjana et al., (2020) which showed that

the quality of tax services has a partially positive and significant effect on motivation to pay

taxes. Poetri et al., (2020) also explained in the results of their research that there was a direct

influence between service quality and motivation.

The Effect of Taxpayer Awareness on Taxpayer's Motivation. The results of this study in table

4 show that the taxpayer awareness variable has a significant effect on the motivation of

individual taxpayers in the city of Medan. This is indicated by a significance value of 0.04 <0.05.

If taxpayers have awareness in paying taxes, it will naturally foster enthusiasm and motivation

in paying taxes. Abdullah & Nainggolan, (2018) explained that the factor that can increase the

motivation to pay taxes is the awareness of the taxpayer. To increase awareness and assist

taxpayers in fulfilling their tax obligations, the government launched a breakthrough called tax

amnesty through law no. 11 of 2016 concerning tax amnesty. This was an effort to create a basis

for people to pay taxes. The results of this study are in line with research conducted by Abdullah

& Nainggolan, (2018) where the results of the study indicated that taxpayer awareness has a

significant effect on taxpayer’s motivation. Wardani & Rumiyatun (2017) also achieved a same

result, the factor for consumers to comply is motivation, and the result obtained from this study

was that taxpayer’s awareness has a positive effect on taxpayer’s compliance.

The Effect of Tax Knowledge, Quality of Tax Service, and Taxpayer Awareness on Taxpayer

Motivation. The results of this study indicate that the variables of Tax Knowledge, Tax Service

Quality, and Taxpayer Awareness have a significant effect on the motivation of individual

taxpayers in the city of Medan, these results can be seen in table 4. Based on the results of the

simultaneous test, it can be interpreted that to increase motivation, Taxpayers need knowledge,

service quality, and good awareness. The results of this study are in line with the research

conducted by Abdullah & Nainggolan, (2018) which stated that knowledge and awareness can

simultaneously increase taxpayer motivation. Cimberly et al. (2018) in their research also

explained that knowledge of taxation and service quality simultaneously affect the motivation

to pay taxes.

CONCLUSION

The results of this study indicated the effect of Tax Knowledge, Tax Service Quality, and

Taxpayer Awareness on the Motivation of Tax Payment for Individual Taxpayers which is

shown from the results of multiple linear regression analysis mean that for every unit of

increase in the aspect of the variables of Tax Knowledge, Tax Service Quality and Taxpayer

Awareness will increase the Motivation to Pay Taxes for Individual Taxpayers. Partially,

knowledge of taxation has a significant effect on the motivation to pay taxes for individual

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Nainggolan, S. G. V., Wahyuni, P., Gustina, I., & Rinaldi, M. (2022). Factors that can Influence the Motivation of Individual Tax Payment in Medan

City. Advances in Social Sciences Research Journal, 9(4). 44-54.

URL: http://dx.doi.org/10.14738/assrj.94.12118

taxpayers in the city of Medan. The quality of tax services has a significant effect on the

motivation to pay taxes for individual taxpayers in the city of Medan. And the awareness of

taxpayers has a significant effect on the motivation to pay taxes for individual taxpayers in the

city of Medan. Simultaneously, Tax Knowledge, Tax Service Quality and Taxpayer’s Awareness

have a significant effect on Motivation of Tax Payment for Individual Taxpayers in Medan City.

This research implied that the Tax Service Office should increase tax knowledge because there

are taxpayers who lack information and are afraid to ask the officers. In addition, some

taxpayers also do not know that there are strict sanctions if the taxpayer is late in paying taxes.

The Tax Service Office should be more active in holding socialization of tax regulations and

updating all changes or new regulations regarding taxation. The Tax Service Office should also

improve the quality of tax services because taxpayers gave bad comments about the service of

the tax officials and complained about the slow service from the officers in carrying out public

services. Tax officers should be given training so that they have better skills, hence they can

serve the taxpayers faster.

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