Pengaruh Efektivitas E-Samsat Terhadap Kepatuhan Wajib Pajak Pada UPTD Pependa Lubuk Pakam

This study aims to analyze the effect of e-samsat effectiveness on taxpayer compliance at UPTD Pependa Lubuk Pakam. This type of research is quantitative research, the population in this study are taxpayers at UPTD Pependa Lubuk Pakam, sampling using the accidental sampling method by distributing questionnaires to visitors met at UPTD Lubuk Pakam so that the number of samples is 100 taxpayers. Data processing uses the help of the SPSS Software statistical program. By using simple linear regression analysis, the results of this study indicate that the effectiveness of e-samsat has a significant effect on taxpayer compliance.