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All Journal E-Jurnal Akuntansi
I Ketut Jati
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Impact of E-Samsat Implementation and BBNKB Elimination on Taxpayer Compliance, with Tax Socialization as a Moderator Ni Made Mila Dwi Lestari; I Ketut Jati
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p12

Abstract

Tax compliance remains a persistent issue today, including in Gianyar Regency. This study aims to analyze the effects of implementing e-Samsat and eliminating transfer fees on motor vehicle taxpayer compliance, with tax socialization serving as a moderating variable among taxpayers in Gianyar Regency. The sample comprised 100 respondents selected through accidental sampling. Data collection was conducted using a questionnaire and analyzed with moderated regression analysis in SPSS 26. The results indicated that the implementation of e-Samsat and the elimination of name transfer fees significantly influenced taxpayer compliance. Furthermore, tax socialization effectively moderated the impact of e-Samsat implementation and name transfer fee elimination on taxpayer compliance. This research contributes to attribution theory and provides empirical evidence regarding motor vehicle tax compliance.
Risk Preference Moderate the Effect of Tax Sanctions and Service Quality on Taxpayers Compliance Ni Nyoman Trida Puspita; I Ketut Jati
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study aims to determine the effect of tax sanctions and service quality on individual taxpayer compliance moderated by the moderating variable. The research location is at the Kantor Pelayanan Pajak Pratama Gianyar. The number of samples is 100 people determined by using purposive sampling method. Data was collected through the questionnaire method. The data analysis technique used is Moderated Regression Analysis. Research shows results include tax sanctions have a positive effect on WPOP compliance, service quality has no effect on WPOP compliance, risk preferences weaken the positive effect of tax sanctions on WPOP compliance, and risk preferences do not moderate the positive effect of service quality on compliance WPOP.
Co-Authors Ni Made Mila Dwi Lestari Ni Nyoman Trida Puspita