Pengaruh Layanan Digital Dan Penegakan Hukum Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Batam

Sari

This study focuses on examining the influence of digital services and law enforcement practices on motor vehicle taxpayers' compliance levels in Batam City. The research is motivated by the relatively low level of vehicle tax compliance, despite the local government having implemented digitalized tax payment through the e-Samsat system and introduced various law enforcement policies. The study employs a quantitative approach with a descriptive-correlational design. Primary data were collected through a Likert-scale questionnaire distributed to 401 motor vehicle taxpayers. Data processing and analysis were conducted using multiple linear regression methods with the assistance of SPSS version 26 software. The analysis results indicate that both digital services and law enforcement practices do not have a significant effect on motor vehicle taxpayers’ compliance. This is evidenced by the significance values of each variable exceeding 0.05, along with a coefficient of determination (R²) value of only 0.003, indicating that these two variables together explain just 0.3% of the variation in compliance levels, while the majority of the variation is influenced by factors outside the research model. Based on these findings, it can be concluded that improving tax compliance cannot rely solely on strengthening digital services and law enforcement. A more comprehensive approach is needed, including continuous public education, enhanced digital literacy among citizens, and the provision of incentives for compliant taxpayers. These research findings are expected to serve as a reference for formulating more effective, inclusive, and equitable digital-based local tax policie

Keywords: Digital services, Law enforcement, Taxpayer compliance, Motor vehicle tax, Batam