THE EFFECT OF THE MOBILE SAMSAT PROGRAM AND TAXPAYER SATISFACTION ON MOTOR VEHICLE TAXPAYER COMPLIANCE

Taxpayer compliance with motor vehicle tax is a crucial factor in optimizing regional tax revenues. One of the government's efforts to improve compliance is through the Mobile Samsat Program, which facilitates motor vehicle tax payments. Additionally, Taxpayer Satisfaction with the services provided also plays a role in encouraging tax compliance. This study aims to analyze the influence of the Mobile Samsat Program and Taxpayer Satisfaction on Motor Vehicle Taxpayer Compliance in Bandung. The research employs a quantitative approach with a verification method. Data were collected through questionnaires distributed to 100 respondents, who are motor vehicle taxpayers. Data analysis was conducted using multiple linear regression with SPSS version 23. The results indicate that the Mobile Samsat Program and Taxpayer Satisfaction significantly influence Motor Vehicle Taxpayer Compliance. Partially, the Mobile Samsat Program has a greater influence than Taxpayer Satisfaction, contributing 23.6% and 14.0%, respectively, to taxpayer compliance. The implications of this study suggest that the government should enhance the Mobile Samsat Program, particularly in terms of accessibility and service quality, to increase taxpayer compliance. Additionally, improving taxpayer satisfaction through more responsive and efficient services is necessary to further enhance compliance. This research contributes to understanding the factors influencing motor vehicle taxpayer compliance, particularly regarding the effectiveness of the Mobile Samsat Program and taxpayer satisfaction, which have been relatively underexplored in empirical studies.