Tax Payment Compliance Behavior of The Motor Vehicle: The Moderating Role of Tax Amnesty and Patriotism



Tax Compliance, Tax Justice, Trust in Government, Attitude, Tax Payment Intention, Patriotism, Tax Amnesty


Noncompliance with Tax Payments among taxpayers is observed due to views of Tax injustice and a lack of faith in the government, particularly in the context of Indonesia. The objective of this study is to examine the impact of Tax Justice and trust in the government on taxpayers' Attitudes toward compliance with Tax payments. The study collected a total of 884 samples from six provinces in Indonesia. These samples consisted of motorised vehicles, specifically automobiles and motorcycles, belonging to potential taxpayers. The purposive sampling technique was employed, selecting samples based on the criteria set by the provinces regarding the presence of motorised vehicles (four-wheelers and two-wheelers). The six provinces were divided into three categories based on the number of cars they possessed: two provinces fell into the high category, two provinces into the medium category, and two provinces into the low category (Ministry of Internal Affairs, 2022). The study findings, derived from the application of Structural Equation Modelling using LISREL 8.80, indicate that faith in the Government exerts a greater impact on the Attitude and compliance intention of Indonesian taxpayers compared to Tax justice. In the context of research, it has been shown that the combination of Patriotism and Tax Amnesty has a reinforcing impact on individuals' views towards Tax Compliance Intentions. However, it is noteworthy that Tax Amnesty exerts the most substantial influence in this regard. Recent studies have revealed more empirical support indicating that the level of confidence exhibited by taxpayers towards the respective governments of East Java, South Kalimantan, Papua, and North Maluku Province has a more pronounced impact on their intention to comply with Tax obligations, compared to the influence of Tax fairness. The influence of taxpayers' Attitudes on Tax Compliance Intention is more pronounced in Papua Province than in other provinces. The implementation of amnesty programmes in East Java, Lampung, and Papua has emerged as a prominent determinant in bolstering the influence of Attitudes on individuals' intentions to comply with Tax payments. This phenomenon is indicative of the distinct cultural impact exerted by these regions. The forthcoming investigation ought to explore culture as a moderating variable.