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All Journal Jurnal DIDIKA: Wahana Ilmiah Pendidikan Dasar Majalah Farmasetika Jurnal Ecogen Proceedings Series of Educational Studies
Bulan, Bulan
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Journal : Jurnal Ecogen

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Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Payakumbuh (Studi Kasus SAMSAT Kota Payakumbuh) Bulan, Bulan; Sofia, Nita; Ritonga, Mentari
Jurnal Ecogen Vol 8, No 1 (2025): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v8i1.17193

Abstract

This research aims to determine the analysis of tax compliance of motor vehicles in Payakumbuh City. This research was conducted at Payakumbuh City SAMSAT office in Jl. Batimah Hall, District. East Payakumbuh., Payakumbuh town, West Sumatra. The form of research used is descriptive research with a quantitative approach. The data collection technique used was a questionnaire. The population of this research are motor vehicle taxpayers registered with SAMSAT Payakumbuh City. The sampling technique used Slovin's formula so that the number of samples obtained was 100 respondents. Based on the survey results, it can be concluded that the compliance level of Motor Vehicle Taxpayers in Payakumbuh SAMSAT City is quite good, indicated by the overall average result of 3.69 with a TCR of 73.66%. This means that taxpayer compliance in Payakumbuh City SAMSAT was well implemented, but not implemented optimally. Therefore, in the future, motor vehicle taxpayers in SAMSAT of Payakumbuh City are expected to further increase motor vehicle tax payment compliance to increase tax revenue in Payakumbuh City. 
Co-Authors Aulia, Natasya BENNI ISKANDAR Dewi Dewi Fatmasari, Erika Ferdy Firmansyah Hijriyah, Ananda Juhaifa mawar sari Nita Sofia Nursakinah, Nursakinah NURUL HIDAYAH Rickha Octavia Ritonga, Mentari Thahira, Siffa Usti, Angelika