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Journal : Journal La Sociale

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The Effect of Service Quality, Digitalization and Socialization on Motor Vehicle Taxpayer Compliance: Case Study at Samsat Karawang Cecep Sulaeman; Dedi Mulyadi; Yanti
Journal La Sociale Vol. 5 No. 4 (2024): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v5i4.1221

Abstract

The aim of this research is to evaluate the influence between tax services, tax socialization and digitalization in SAMSAT Karawang district. The independent variables are tax services, tax socialization, and tax digitalization with the related variable, namely motor vehicle taxpayer compliance. The main data will be collected through distributing online questionnaires using Google forms. The sample size of 100 (one hundred) respondents from the Karawang Regency area was used to assess the questionnaire using a Likert scale, and had used the SAPAWARGA application to manage their tax documents and motor vehicle tax payments. The research results show that tax services and the implementation of digitalization have a positive effect on vehicle tax compliance in Karawang district. Meanwhile, tax socialization has a negative impact on the implementation of taxpayer compliance in Karawang district. This research shows that digital applications must be improved and introduced more widely to the public because implementing the SAPAWARGA application can also increase taxpayer compliance. This is because a lack of understanding can lead to non-compliance or attempts to avoid taxes. By encouraging tax socialization that emphasizes fairness, profits, tax benefits and transparency, the government can increase tax compliance and reduce the tax gap between the target and actual amounts in SAMSAT Karawang Regency.
Co-Authors Abdullah, Asran Agnia Nurul Huda Ahmad Aliah Pratiwi Aliayati, Nini Niatullah Alkausar Saragih Alpius Anastasia, Pricillia Anggraini , Bella Anggraini, Bella Aryatie, Yayah Awaliawati Rachpriliani Balukh, Jermy I. Cahaya Amaliah Darwis Cahyono, Yulianto Nur Callista , Lauren Callista, Lauren Cecep Sulaeman Darmawan, Alvian Viery Deak, Victor Dedi Mulyadi Dewi Untari Dicky Perwira Ompusunggu Dina Anjelina Lumban Gaol Dintia, Cecilia Dintia, Cecillia Djodi Setiawan Ekarina Ekarina Elly Susilawati Fatharani Az-Zahra Fista A Sunjaya Hardjawidjaja, Michelle Nadine Hartono Hartono Hayani, Aida Herdianor Husni, Latifatul Imam Bukhori Ira Suryani Istianingsih Iwan Sumarli Izqa Khikma Mufrodah Jeni Anggresa Jesicha Makdalena Juliati Juniarti, Mia Angriana K, Timothy Brian Karmila, Euis S.Kar. Khairiah, Dewi Khalid Al Harbi Kristoforus Dowa Bili, Kristoforus Kurnia Harlina Dewi Kurnia Putri Sepdikasari Dirgantoro Kurniawan, Timothy Brian Kustono, Rachel S. La Parasit Lilis Lasmini LISTYA UTAMI KARMAWAN Maerina, Ryen Mamluatun Ni’mah Maria Madelaine Nicole Mariatul Kiptiah Mayo, Ignatius Flora De Mazlan Ahmad Mengga, Maria Josephine Mesrani Togatorop Mirjayadi I Morita, Rina Muflikhul Khaq Muh. Basyir Usman Muh. Khaerul Fajran Muhamad Najmul Munir Mumun Maemunah Murniati Agustian Mutmainna, Inah Nasser Al Qahtani Nuraeni, Findi Nuriman, Arif Nuroniyah, Rani Esa Nurul Fatwa Jamaluddin Nurwijayanti Oemar, Fahmi Prasandi, Yudi Rabiatul Adawiah Rachman, Rais Rachpriliani, Awaliawati Rahayu, Lisa Rahayu, Septiana Rahmadona, Rahmadona Rahmaniar Cholifahtul Aini Rahmat Kartolo Rani Safitri Rina Yenrina Rintis Rizkia Pangestika3 Rizky Amalia Rosa Rohma Septiawati Rory Anthony Hutagalung Rosmawati Harahap Rosnawati, Yanti Saefudin Saftia Aryzki Savitri, Citra Septiawati, Rohma Setia Budi Silvi Anggraeni Siska Helina Siti Nur Haliza Siti Nur Haliza Soesanto, Robert Harry Sugandi, Milla Mustikawati Sujaya, Fista Apriani Sulami, Neti Suroso, Audrey Felicia Suryaatmadja, Irwin Tia Ananda Putri Tia Xenia Tobing, Yoan Trias Arimurti Ulfa Jamilatul Farida Wahidyanti Rahayu Hastutiningtyas Wahyu Yani Febriawaningsih Yasinta Ratna Esti Wulandari Yeni Yunita Yeniati Ulfah Yessi Fitriani Yovita Harmiatun