Pengaruh E-Samsat, Drive Thru, Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Tabanan

The purpose of the research was to analyze the influence on E-SAMSAT variables, drive thru, tax sanctions, and taxpayer awareness of motor vehicle taxpayer compliance. The population of this study is motor vehicle taxpayers registered at the SAMSAT Tabanan Office. The sample used in the study was 100 people who were applied based on the accidental sampling method. The analysis method used in measuring a hypothesis is multiple linear regression analysis. The resulting study shows that drive-thru services, tax sanctions, and taxpayer awareness have a positive effect on taxpayer compliance. Meanwhile, the E-SAMSAT variable, and the quality of service have no effect on the compliance of motor vehicle taxpayers. With any luck, this study will offer new thinking, expand knowledge, and add insight for interested parties regarding the level of compliance of motor vehicle taxpayers

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Publication Details

Journal
Journal Research of Accounting
Published
2024-12-25
DOI
https://doi.org/10.51713/jarac.2024.6135
Citations
1
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
1.13
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article

Pengaruh E-Samsat, Drive Thru, Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Tabanan

Dwitrayani Made Christin, I Made Sudiartana
1 citations
Journal Research of Accounting
Taxation and Compliance Studies
1.13
article

Pengaruh E-Samsat, Drive Thru, Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Tabanan

Dwitrayani Made Christin, I Made Sudiartana
article en
1 citations

Abstract

The purpose of the research was to analyze the influence on E-SAMSAT variables, drive thru, tax sanctions, and taxpayer awareness of motor vehicle taxpayer compliance. The population of this study is motor vehicle taxpayers registered at the SAMSAT Tabanan Office. The sample used in the study was 100 people who were applied based on the accidental sampling method. The analysis method used in measuring a hypothesis is multiple linear regression analysis. The resulting study shows that drive-thru services, tax sanctions, and taxpayer awareness have a positive effect on taxpayer compliance. Meanwhile, the E-SAMSAT variable, and the quality of service have no effect on the compliance of motor vehicle taxpayers. With any luck, this study will offer new thinking, expand knowledge, and add insight for interested parties regarding the level of compliance of motor vehicle taxpayers

Journal Research of AccountingVol. 6(1)
Universitas Mahasaraswati Denpasar (ID)
Openalex Percentile: Top 10%
Taxation and Compliance Studies
1.13
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