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All Journal International Journal of Science and Society (IJSOC)
Mashur Hasan Bisri
Universitas Negeri Surabaya, Indonesia
Materials Science & Nanotechnology Social Sciences

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Ex Post-Evaluation of the E-Samsat Service on Vehicle Taxpayer Compliance in Magetan Erlyna Putri Eka Wijayanti; Mefara Aneira Adristi Purnomo; Zahra Mesvari Nugraha Putri; Sherly Nafilatul Zhahra; Nathenia Zefanya; Trenda Aktiva Oktariyanda; Mashur Hasan Bisri
International Journal of Science and Society Vol 8 No 4 (2026): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

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Abstract

This study aims to assess the ex post effectiveness of the E-Samsat implementation on the discipline of motor vehicle tax payments in Magetan Regency, as well as to examine the role of public trust as a mediating variable. This research employs a quantitative method with an explanatory survey design. Primary data collection was conducted using a Likert-scale questionnaire administered to 57 taxpayers selected via purposive sampling. Data analysis was performed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) based on SmartPLS software. Empirical testing showed that the quality of E-Samsat services has a positive and significant impact on both public trust and taxpayer compliance. Furthermore, public trust makes a tangible contribution to promoting compliance and acts as a partial mediator linking technical service quality to compliant behavior. In conclusion, the adoption of digital service innovations requires not only operational ease but must also ensure system reliability and transparency to build the trust that motivates public tax compliance.
Co-Authors Erlyna Putri Eka Wijayanti Mefara Aneira Adristi Purnomo Nathenia Zefanya Sherly Nafilatul Zhahra Trenda Aktiva Oktariyanda Zahra Mesvari Nugraha Putri