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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Tadbir : Jurnal Studi Manajemen Pendidikan Jurnal ASPIKOM SEIKO : Journal of Management & Business MALIA NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF APPLIED BUSINESS ADMINISTRATION Istinbath: Jurnal Hukum dan Ekonomi Islam Journal of Humanities and Social Studies Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JURNAL MANAJEMEN PENDIDIKAN JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Academia Open Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Quantitative Economics and Management Studies Management of Zakat and Waqf Journal (MAZAWA)) International Journal of Finance Research AL-FALAH : Journal of Islamic Economics Ilomata International Journal of Social Science INVOICE : JURNAL ILMU AKUNTANSI Journal of Indonesian Management Journal Of Human And Education (JAHE) Jurnal Ilmiah Mahasiswa Raushan Fikr Economic Reviews Journal Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Mathematics Instruction, Social Research and Opinion Islam Realitas: Journal of Islamic and Social Studies Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Journal of Islamic Economics Lariba Journal of Public Representative and Society Provision International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Mandiri: Jurnal Akuntansi dan Keuangan Eduvest - Journal of Universal Studies Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management International Journal of Emerging Issues in Islamic Studies Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) Journal of Economics and Management Scienties IIJSE Majapahit Journal of Islamic Finance and Management Jurnal Akuntansi dan Keuangan Islam (JAKIs) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management JER Suhuf: International Journal of Islamic Studies ManBiz: Journal of Management and Business Journal of Ekonomics, Finance, and Management Studies Jurnal Pustaka Cendekia Pendidikan Ulil Albab Al-Wasathiyah: Journal of Islamic Studies
Nasution, Juliana
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Journal : Eduvest - Journal of Universal Studies

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Factors Affecting the Compliance of Motor Vehicle Taxpayers in Medan City Hanin, Haya Fadiyah; Nasution, Juliana; Nasution, Yenni Samri Juliati
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1668

Abstract

This research is to determine the factors that influence taxpayer compliance in paying taxes. The variables are the tax whitening program, mobile Samsat service, drive thru Samsat service, and e-Samsat program as independent variables and taxpayer compliance as the dependent variable. The population in this study were all taxpayers registered with SAMSAT Medan City, totaling 2,724,585 motorized vehicles with a sample of 100 people. This research uses a questionnaire as a research instrument, prepared using a Likert scale and then analyzed using a multiple regression process with SPSS. The results obtained are that the tax whitening program and mobile Samsat services have no effect on taxpayer compliance. Meanwhile, the Samsat drive thru and e-Samsat programs have a significant positive effect on taxpayer compliance. This research is expected to increase insight and enrich knowledge about the factors that influence taxpayer compliance. It is also hoped that the results of this research can be used by the tax office as consideration in formulating tax policies that focus on increasing taxpayer compliance.
Co-Authors Afifah, Yasmin Ahmad Fadli Alfiani, Rani Almasri, Anas Zahir Amelia, Anika Andini, Indri Andri Wibowo Anggraini, Sri Dewi Aqwa Naser Daulay Arifin Fauzi Lubis Armayani, Reni Ria Asmita, Riza Ayu Atika Atika Aulia, Mahani Faiza Azhari, Farah Indah Azizah Kurinci, Ayu Ismah Barus, Khairani Br Batubara, Maryam Br. Purba, Devia Syahfitri Budi Prianto Daulay, Khairani Andini Daulay, Wilda Efrilyati Della, Della Alvionita Deni Irawan, Deni Eka Lestari Enjeli, Enjeli Fadilah, Cut Fadilah, Rahmatul Fadillatunnisa, Fadillatunnisa Fajar, Ramdanil Fakhri, Hanifah Oktaviani Fani, Meiti Fauzi Ahmad Muda Handayani, Suri Sakinah Hanin, Haya Fadiyah Harahap, Andi Hotmatua Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harahap, Santri Fadhilah Harahap, Sri Hasibuan, Hesti Aryani Hasibuan, Mardiah Khofifah Hasibuan, Reni Ria Armayani Hasugian, Hotbin Hayani, Nur Syamsidah Heru, Muhammad Ilham Arifin Isnaini Harahap Kamil, Muhammad Raihan Khoirunisa, Afifah Aulia Kudadiri, Vingky Kurnia, Ahmad Larasati, Diah Larasati Lasmi, Aida Lubis, Annisa Zahra Lubis, Rasikah Firjatullah Lubis, Sofiana Zahara Lubis, Sri Nikmah Tullah Madinah, Futri Maharani, Anggun Debana Marliyah, Marliyah Marpaung, Dzakkiyah Addawiyah Masrida, Masrida Maulana, Rifki Maulida, Lisa Metuah, Marpirah Miliantari, Dea Muhammad Anwar Muhammad Arif Muhammad Lathief Ilhamy Nasution muhammad Syahbudi, muhammad Muhammad Yafiz Murtadla, Abdullah Alfikri Mustapa  Khamal  Rokan Nashuha Harahap, Vania Ananda Nasution, Dini Andriani Nasution, Muhammad Idris Nasution, Siska Amelia Nasution, Siti Aminah Natasya, Adelia Novia, Raisyah Arta Nurbaiti Nurbaiti Nurhalimah Sitorus Nurhasanah Siregar . Nurhayati Nurhayati Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurul Inayah Nurul Jannah Nurwani Nurwani, Nurwani Pradila, Egita Pranata, Mhd Harry Putri, Siti Rahmayanti Qodriyah, Nurul Ni'mah Rahma, Tri Inda Fadhila Rahmadani, Aulia Rahmadhani, Nurianti Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadhani, Sri Rokan, Mustafa Kamal Saparuddin Siregar Saputra, Muhammad Ilham Sari, Suci Indah Sartika Sartika Sastiani, Amanda Feby Sayuti, Gegoh Selaya, Asyaadatun Nazila Setia, Dela Sihite, Masdinar Silalahi, Khairul Amri Sinaga, Tari Nur Syafni Siregar, Dewi Tamora Siregar, Muhammad Rizky Siregar, Nabila Safutri Sitorus, Dahlia Safutri Br Sobari, Riski Sri Anjani Sri Maharani Sri Rizky, Dina Subandi Subandi Sugianto Sugianto Supardi Syamsul Bahri Tambak, Eli Ermawati Tanjung, Maysara Hapni Tanjung, Miftahul Jannah Triningsih, Cindy Tuti Anggraini Wahyu Syarvina YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yusrizal Yusrizal Zakia, Maulida Ummi Zhafran, Faras Abiyyu Zuhrinal M. Nawawi