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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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Advances in Social Sciences Research Journal (ASSRJ) Vol. 9, Issue 4, April-2022
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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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