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All Journal Jurnal Aplikasi Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora An-Nahdlah: Jurnal Pendidikan Islam BIOCHEPHY: Journal of Science Education Journal of Economics Review (JOER) Balance : Jurnal Akuntansi dan Manajemen Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Business Management JPOL: Journal of Pedagogy and Online Learning JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi TOFEDU: The Future of Education Journal Journal of Advances in Accounting, Economics, and Management Advances in Management & Financial Reporting FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi Terpadu Jurnal Riset dan Pengabdian Interdisipliner
MARLINA, LILIS
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Manajemen Kesatuan

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The Influence of the E-Samsat Program and Taxpayer Satisfaction on Taxpayer Compliance in Nagan Raya Samsat Office Erlina, Erlina; Marlina, Lilis
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

Non-compliance in tax payments, particularly motor vehicle taxes, poses a significant threat to the state, impacting its financial stability and national development. This descriptive quantitative research, framed within a theoretical context, explores the consequences of tax non-compliance on government programs and the country’s standing in the global arena. The study focuses on motorized vehicle taxpayers registered at the Nagan Raya SAMSAT Joint Office, with a sample size of 100 selected using the Slovin algorithm. The data collection strategy employed in this study was a questionnaire. The resulting data is processed using SPSS. The results showed that the E-Samsat initiative had a marginally meaningful effect on required compliance. Taxpayer satisfaction partially has a big effect on taxpayer compliance. The findings of testing the two factors X have a simultaneous influence on taxpayer compliance. The theoretical framework highlights the vital role of effective tax compliance in supporting government initiatives and maintaining international credibility. The study’s contribution lies in providing insights that can guide policymakers and tax authorities in enhancing compliance, ensuring a more robust financial foundation for the state, and bolstering national development.
Co-Authors Aini, Quratul Anni Alvionita Simanjuntak Ardi Ardi Asiatun, Anggun Azzahra, Lilisa Chairul Adhim Cici, Cici Devi, Santi DEWI SARTIKA Enjelina Erlina Erlina Ernie Novriyanti Fajrina , Suci Fatmayanti Fatmayanti, Fatmayanti Febriana, Mimi Febrika, Dwi Suci Fitri Erlida, Summi Hafiza, Hafiza Hastuti, Felda Hilma Erliana Humaira , Astri Irwansyah Irwansyah Jadid, Miftahul Japriani, Meli Khotibul Umam Linda Rahmazaniati Luthfi Luthfi Luthfi, Luthfi mahdani, said Mahmud Mahmud Marsel, Fanni Ochtaviana Maulina, Rina Mega Lestari Melawati, Melawati muhammad rizky, muhammad Muhtar Muhtar Mulyati Mulyati Munira Munira, Munira Ningsih, Niken Rahayu Nuryanita, Irhly Nurzahwa, Cindy Lusiana PURWATI, Tesa Putri RAHMAZANIATI, LINDA Rahmi, Nabilatu Sabillah, Muhammad Siti Nurhaliza Subhan, Ega Saiful Suhada Suhada, Suhada Suprianto, Iwil Syamsurizal, S. Yani, Akhmad Yeye Suhaety