Public Service Innovation: Enhancing Motor Vehicle Taxpayer Compliance Strengthened By Service Quality In Bandung City
Keywords:
Mobile SAMSAT, Drive-Thru SAMSAT, E-SAMSAT, Service Quality, Motor Vehicle Taxpayer Compliance.
Abstract
This study aims to examine the effect of public service innovation on Motor Vehicle Taxpayer Compliance and to analyze the moderating role of Service Quality in Bandung City. Public service innovation is represented by Mobile SAMSAT, Drive-Thru SAMSAT, and E-SAMSAT. The study employed a quantitative approach using a survey method involving 400 respondents selected through simple random sampling from a population of 312,613 motor vehicle taxpayers categorized as Non-Re-Registered Vehicles (KTMDU) in Bandung City. Data were collected through structured questionnaires measured using a five-point Likert scale and analyzed using multiple linear regression and moderation analysis with SPSS version 29. The findings reveal that Mobile SAMSAT, Drive-Thru SAMSAT, E-SAMSAT, and Service Quality each have a positive and significant effect on Motor Vehicle Taxpayer Compliance. Simultaneously, public service innovation and Service Quality significantly influence taxpayer compliance. Furthermore, the moderation analysis demonstrates that Service Quality strengthens the relationship between Mobile SAMSAT, Drive-Thru SAMSAT, E-SAMSAT, and Motor Vehicle Taxpayer Compliance. These findings indicate that the effectiveness of taxation service innovation depends not only on technological accessibility and convenience but also on the quality of service perceived by taxpayers. The study contributes theoretically by integrating the Technology Acceptance Model, SERVQUAL, and Expectation Confirmation Theory frameworks in explaining taxpayer compliance behavior. Practically, the findings provide implications for local governments and SAMSAT authorities in improving both digital and non-digital tax services through enhanced service quality to support sustainable taxpayer compliance.
References
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Cahya, D., & Daryanto, A. (2025). Pengaruh e-samsat terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Pendidikan Tambusai, 9(1), 1123–1135.
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Damayanti, R., & Putra, A. (2023). Pengaruh digitalisasi pelayanan pajak terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Akuntansi Publik, 7(2), 87–101.
Dewi, N. K., & Saputra, I. W. (2022). Pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 32(1), 210–225. https://doi.org/10.24843/EJA.2022.v32.i01.p15
Dongoran, P., Simanjuntak, R., & Siregar, H. (2022). Pengaruh program e-samsat dan samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor. EMPIRE Journal, 3(1), 45–58.
Fauziyah, L., & Hidayat, T. (2023). Digitalisasi layanan pajak dan dampaknya terhadap kepatuhan wajib pajak. Jurnal Ilmiah Akuntansi, 8(2), 98–110.
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Hasibuan, T., & Purnamasari, D. (2025). Pengaruh e-samsat, samsat drive thru dan samsat keliling terhadap kepatuhan wajib pajak. Owner: Riset dan Jurnal Akuntansi, 9(1), 233–245.
Haura, Z., & Ispriyarso, B. (2025). Public service quality and citizen trust toward taxpayer compliance in Samsat administration. International Journal of Social Science and Human Research, 8(10), 8224–8230. https://doi.org/10.47191/ijsshr/v8-i10-81
Hidayat, A., & Nugroho, R. (2024). Pengaruh samsat drive thru terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Administrasi Publik, 12(1), 55–70.
James, S., & Alley, C. (2021). Tax compliance, self-assessment and administration. Journal of Finance and Management in Public Services, 20(1), 27–42.
Kirchler, E. (2021). Trust and power as determinants of tax compliance. International Economic Journal, 35(2), 120–135. https://doi.org/10.1080/10168737.2021.1887765
Lestari, M. A., Putri, S., & Wulandari, D. (2026). Pengaruh pelayanan fiskus, e-samsat dan samsat keliling terhadap kepatuhan wajib pajak. RIGGS Journal, 4(1), 12–25.
Lestari, N. P., & Kresnandra, A. A. N. A. (2023). Determinan kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 33(3), 789–803.
Mas’ud, A., Aliyu, A., & Gambo, E. (2022). Service quality and taxpayers’ compliance behavior. International Journal of Public Administration, 45(5), 377–389. https://doi.org/10.1080/01900692.2021.1881234
Megayani, N. L. P., & Noviari, N. (2021). Pengaruh program e-samsat dan samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 31(8), 1936–1946. https://doi.org/10.24843/EJA.2021.v31.i08.p05
Mustapha, B., & Obid, S. N. S. (2021). Tax service quality and tax compliance among SMEs. Journal of Asian Finance, Economics and Business, 8(3), 497–506. https://doi.org/10.13106/jafeb.2021.vol8.no3.0497
Nugraha, D. A., & Prasetyo, B. (2022). Inovasi layanan publik dan kepuasan masyarakat dalam meningkatkan kepatuhan pajak. Jurnal Ilmu Administrasi, 19(2), 134–149.
Pratama, I. G. N., & Setiawan, P. E. (2021). Modernisasi sistem administrasi perpajakan dan kepatuhan wajib pajak dengan kualitas layanan sebagai moderasi. E-Jurnal Akuntansi, 31(10), 2501–2515. https://doi.org/10.24843/EJA.2021.v31.i10.p05
Putri, A. R., & Handayani, S. (2022). Digitalisasi layanan pajak terhadap kepatuhan wajib pajak dengan kualitas layanan sebagai variabel moderasi. Jurnal Pendidikan Tambusai, 6(2), 14567–14575.
Rahman, M. A., & Siregar, D. (2024). Peran kualitas pelayanan dalam meningkatkan kepatuhan wajib pajak kendaraan bermotor. Jurnal Akuntansi dan Keuangan, 11(1), 77–90.
Ramadani, F., & Hasbiyah, W. (2023). Pengaruh samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Neraca, 17(1), 55–67.
Rizkiani, N. (2022). The effect of taxpayer awareness, quality of service, and tax sanctions on taxpayer compliance in the office with Samsat Jakarta East. Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi, 3(1), 73–86. https://doi.org/10.21009/jpepa.0301.06
Salim, N. S., & Ningrum, D. F. (2023). The effect of tax rates, tax knowledge, quality of tax services on vehicle taxpayer compliance (Case study of motorized vehicle taxpayers in Jepara Regency). Jurnal Rekognisi Akuntansi, 7(1), 41–57. https://doi.org/10.34001/jra.v7i1.656
Salma, S. (2024). Pengaruh samsat keliling dan e-samsat terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Akuntansi Unsur, 9(1), 101–112.
Sariyah, S., & Susanti, D. (2025). Pengaruh samsat keliling, e-samsat dan aplikasi digital terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Akuntansi dan Pajak Ekonomi, 5(2), 210–225.
Siregar, H., & Wibowo, A. (2022). Pengaruh kualitas layanan dan inovasi terhadap kepatuhan wajib pajak. Jurnal Ekonomi Modern, 18(3), 201–215.
Slemrod, J. (2021). Tax compliance and enforcement. Journal of Economic Literature, 59(3), 904–954. https://doi.org/10.1257/jel.20181437
Sulaeman, C., Mulyadi, D., & Yanti. (2024). The effect of service quality, digitalization and socialization on motor vehicle taxpayer compliance: Case study at Samsat Karawang. Journal La Sociale, 5(4), 988–997. https://doi.org/10.37899/journal-la-sociale.v5i4.1221
Surianto, A., & Ramadhani, R. (2026). Pengaruh kualitas layanan dan samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Cendekia Ekonomi, 5(2), 33–47.
Torgler, B. (2021). Tax morale and compliance: Review of evidence and case studies. International Tax and Public Finance, 28(4), 749–781. https://doi.org/10.1007/s10797-021-09645-2
Tyler, T. R. (2022). Trust and legitimacy in tax compliance behavior. Law and Society Review, 56(2), 214–230. https://doi.org/10.1111/lasr.12580
Wadesango, N., Mwandambira, N., Mhaka, C., & Wadesango, V. O. (2022). The influence of tax service quality on tax compliance. Cogent Business & Management, 9(1), 1–15. https://doi.org/10.1080/23311975.2022.2034231
Wijaya, R., & Santoso, B. (2023). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak kendaraan bermotor. Jurnal Ilmu Ekonomi, 10(2), 88–102.
Yusof, N. A., Ling, L. M., & Wah, Y. B. (2023). Digital tax services and taxpayer compliance behavior. Asian Journal of Accounting Research, 8(2), 155–169. https://doi.org/10.1108/AJAR-09-2022-0285
Ardiansyah, R., & Purnama, D. (2021). Pengaruh e-samsat terhadap kepatuhan wajib pajak dengan variabel moderasi. Jurnal Ekonomi dan Bisnis, 9(2), 145–158. https://doi.org/10.37676/ekombis.v9i2.1200
Brillia, Z. H., & Ispriyarso, B. (2025). Public service and tax compliance: Evaluating the quality of tax administration and citizen trust (Case study on Samsat offices in Semarang City). International Journal of Social Science and Human Research, 8(10), 8224–8230. https://doi.org/10.47191/ijsshr/v8-i10-81
Cahya, D., & Daryanto, A. (2025). Pengaruh e-samsat terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Pendidikan Tambusai, 9(1), 1123–1135.
Damayanti, I., Fadhilatunisa, D., & Anwar, P. H. (2025). Tax service quality and sanctions on individual taxpayer compliance: The moderating role of tax awareness. Journal of Applied Taxation and Policy, 1(2), 55–68. https://doi.org/10.66053/jatap.v1i2.133
Damayanti, R., & Putra, A. (2023). Pengaruh digitalisasi pelayanan pajak terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Akuntansi Publik, 7(2), 87–101.
Dewi, N. K., & Saputra, I. W. (2022). Pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 32(1), 210–225. https://doi.org/10.24843/EJA.2022.v32.i01.p15
Dongoran, P., Simanjuntak, R., & Siregar, H. (2022). Pengaruh program e-samsat dan samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor. EMPIRE Journal, 3(1), 45–58.
Fauziyah, L., & Hidayat, T. (2023). Digitalisasi layanan pajak dan dampaknya terhadap kepatuhan wajib pajak. Jurnal Ilmiah Akuntansi, 8(2), 98–110.
Gangl, K., Hofmann, E., & Kirchler, E. (2022). Tax authorities’ interaction with taxpayers: Effects on tax compliance. Journal of Economic Psychology, 40(1), 1–12. https://doi.org/10.1016/j.joep.2022.102345
Hasibuan, T., & Purnamasari, D. (2025). Pengaruh e-samsat, samsat drive thru dan samsat keliling terhadap kepatuhan wajib pajak. Owner: Riset dan Jurnal Akuntansi, 9(1), 233–245.
Haura, Z., & Ispriyarso, B. (2025). Public service quality and citizen trust toward taxpayer compliance in Samsat administration. International Journal of Social Science and Human Research, 8(10), 8224–8230. https://doi.org/10.47191/ijsshr/v8-i10-81
Hidayat, A., & Nugroho, R. (2024). Pengaruh samsat drive thru terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Administrasi Publik, 12(1), 55–70.
James, S., & Alley, C. (2021). Tax compliance, self-assessment and administration. Journal of Finance and Management in Public Services, 20(1), 27–42.
Kirchler, E. (2021). Trust and power as determinants of tax compliance. International Economic Journal, 35(2), 120–135. https://doi.org/10.1080/10168737.2021.1887765
Lestari, M. A., Putri, S., & Wulandari, D. (2026). Pengaruh pelayanan fiskus, e-samsat dan samsat keliling terhadap kepatuhan wajib pajak. RIGGS Journal, 4(1), 12–25.
Lestari, N. P., & Kresnandra, A. A. N. A. (2023). Determinan kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 33(3), 789–803.
Mas’ud, A., Aliyu, A., & Gambo, E. (2022). Service quality and taxpayers’ compliance behavior. International Journal of Public Administration, 45(5), 377–389. https://doi.org/10.1080/01900692.2021.1881234
Megayani, N. L. P., & Noviari, N. (2021). Pengaruh program e-samsat dan samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 31(8), 1936–1946. https://doi.org/10.24843/EJA.2021.v31.i08.p05
Mustapha, B., & Obid, S. N. S. (2021). Tax service quality and tax compliance among SMEs. Journal of Asian Finance, Economics and Business, 8(3), 497–506. https://doi.org/10.13106/jafeb.2021.vol8.no3.0497
Nugraha, D. A., & Prasetyo, B. (2022). Inovasi layanan publik dan kepuasan masyarakat dalam meningkatkan kepatuhan pajak. Jurnal Ilmu Administrasi, 19(2), 134–149.
Pratama, I. G. N., & Setiawan, P. E. (2021). Modernisasi sistem administrasi perpajakan dan kepatuhan wajib pajak dengan kualitas layanan sebagai moderasi. E-Jurnal Akuntansi, 31(10), 2501–2515. https://doi.org/10.24843/EJA.2021.v31.i10.p05
Putri, A. R., & Handayani, S. (2022). Digitalisasi layanan pajak terhadap kepatuhan wajib pajak dengan kualitas layanan sebagai variabel moderasi. Jurnal Pendidikan Tambusai, 6(2), 14567–14575.
Rahman, M. A., & Siregar, D. (2024). Peran kualitas pelayanan dalam meningkatkan kepatuhan wajib pajak kendaraan bermotor. Jurnal Akuntansi dan Keuangan, 11(1), 77–90.
Ramadani, F., & Hasbiyah, W. (2023). Pengaruh samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Neraca, 17(1), 55–67.
Rizkiani, N. (2022). The effect of taxpayer awareness, quality of service, and tax sanctions on taxpayer compliance in the office with Samsat Jakarta East. Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi, 3(1), 73–86. https://doi.org/10.21009/jpepa.0301.06
Salim, N. S., & Ningrum, D. F. (2023). The effect of tax rates, tax knowledge, quality of tax services on vehicle taxpayer compliance (Case study of motorized vehicle taxpayers in Jepara Regency). Jurnal Rekognisi Akuntansi, 7(1), 41–57. https://doi.org/10.34001/jra.v7i1.656
Salma, S. (2024). Pengaruh samsat keliling dan e-samsat terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Akuntansi Unsur, 9(1), 101–112.
Sariyah, S., & Susanti, D. (2025). Pengaruh samsat keliling, e-samsat dan aplikasi digital terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Akuntansi dan Pajak Ekonomi, 5(2), 210–225.
Siregar, H., & Wibowo, A. (2022). Pengaruh kualitas layanan dan inovasi terhadap kepatuhan wajib pajak. Jurnal Ekonomi Modern, 18(3), 201–215.
Slemrod, J. (2021). Tax compliance and enforcement. Journal of Economic Literature, 59(3), 904–954. https://doi.org/10.1257/jel.20181437
Sulaeman, C., Mulyadi, D., & Yanti. (2024). The effect of service quality, digitalization and socialization on motor vehicle taxpayer compliance: Case study at Samsat Karawang. Journal La Sociale, 5(4), 988–997. https://doi.org/10.37899/journal-la-sociale.v5i4.1221
Surianto, A., & Ramadhani, R. (2026). Pengaruh kualitas layanan dan samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Cendekia Ekonomi, 5(2), 33–47.
Torgler, B. (2021). Tax morale and compliance: Review of evidence and case studies. International Tax and Public Finance, 28(4), 749–781. https://doi.org/10.1007/s10797-021-09645-2
Tyler, T. R. (2022). Trust and legitimacy in tax compliance behavior. Law and Society Review, 56(2), 214–230. https://doi.org/10.1111/lasr.12580
Wadesango, N., Mwandambira, N., Mhaka, C., & Wadesango, V. O. (2022). The influence of tax service quality on tax compliance. Cogent Business & Management, 9(1), 1–15. https://doi.org/10.1080/23311975.2022.2034231
Wijaya, R., & Santoso, B. (2023). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak kendaraan bermotor. Jurnal Ilmu Ekonomi, 10(2), 88–102.
Yusof, N. A., Ling, L. M., & Wah, Y. B. (2023). Digital tax services and taxpayer compliance behavior. Asian Journal of Accounting Research, 8(2), 155–169. https://doi.org/10.1108/AJAR-09-2022-0285
Published
2026-05-17
How to Cite
Nababan, D., Radhi Abdul Halim, & Hafied Noor Bagja. (2026). Public Service Innovation: Enhancing Motor Vehicle Taxpayer Compliance Strengthened By Service Quality In Bandung City. International Journal of Economics, Business and Innovation Research, 5(03), 2198-2218. https://doi.org/10.63922/ijebir.v5i03.3566
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