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Journal : Jurnal Ekonomi

The effect of economic conditions, sanctions and modernization of administrative systems on motor vehicle taxpayer compliance at samsat south Medan Dapot Lumban Gaol; Agus Purwoko; Erika Revida
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

Taxpayer compliance is one of the measuring instruments for the success of motor vehicle tax revenues. This study aims to analyze the influence of economic conditions, tax sanctions and modernization of the tax administration system towards the compliance of motor vehicle taxpayers in Medan Selatan Samsat. The theory used in this study is Risk Opposing Theory (Risk Aversion Theory). The population in this study was all motor vehicle taxpayers registered at the Joint Office in Medan Selatan Samsat with a total of 271 samples. The sample determination technique is accidental sampling. This research is a type of quantitative research using primary data, data obtained by spreading questionnaires. The analysis technique used in this study is logistic regression by assessing the overall model (Overall Model Fit), the feasibility of the regression model (Goodness of Fit Test), Logistic Regression and Wald Test. The results showed that economic conditions and modernization of administrative systems had no significant effect on taxpayer compliance while sanctions had a significant effect on motor vehicle taxpayer compliance at Medan Selatan Samsat.
Co-Authors Achmad Siddik Thoha Achmad Siddik Toha Achmad Zainuri Adisti Yulia Pradita Adrian Hilman Afriyanti Br Sembiring Ahmad Baiquni Rangkut Ahmad Baiquni Rangkuti Ahmad Sadeli Alfan Gunawan Ahmad Ambarita, Rolasdo Anita Zaitunah Anna O Simalango Apri Heri Iswanto Arida Susilowati Iswanto Bachtiar Ahmad Fani Rangkuti Basuki Sigit Priyono Dapot Lumban Gaol Deni Elfiati Dicki Gerhandoko Dipry Sipriani Dodi Sumardi Eddy Mirwandhono Eko Prayogo Erika Revida Erni Jumilawaty Fahmi Fahmi Friska Silitonga Hafizah Arinah Hafnita Misrawati Harahap Hanafiah, Ridwan Harisyah Manurung Hilda Syahrani Indra Budiman Jajang Sutiawan Jawanri Maurisco Saragih Jeffry William Siregar Junjungan Junjungan Junjungan Simanjuntak Kansih Sri Hartini Karmila Br Ginting Ketut Sukiyono LINDAWATI Luthfi Hakim Ma'rifatin Zahrah Mariah Ulfa Marlon Sihombing Maulana, Utama Graha Ma’rifatin Zahra Mhd. Rizky Azhari Nasution Moehar Maraghiy Harahap Nur Ayu Ramadhani Nurdin Sulistiyono Nurkaliwantoro Nurkaliwantoro Oding Affandi OK Hasnanda Syahputra Oni Sri Rahayu Sitorus Onrizal Onrizal Pindi Patana Pratiwi Pratiwi Raden Mohamad Herdian Bhakti Rehulina Rehulina Reinhard Simamora Ricson Marpaung Rikhi Rikardo Rizki Munaza Rudi Hartono Rudi Meirawan Pohan Rujiman Rujiman Samsuri Samsuri Sanri Kevin Naibaho Sinarep Sinarep Sindy Hutapea Sirojuzilam Hasyim SITI LATIFAH Siti Latifah Siti Maryam Nasution Sucipto, Tito Suri Fadhilla Susi Adila Sari Suwandi Simangunsong Suwardi Lubis Syamsul Arifin Tabita Wana Imelda L. Gaol Tati Vidiana Sari Tika Yuana Sari Tri Martial Uli Irawati Panjaitan Wawan Eka Putra Yesi Novia O Samosir Yulia Siti Maisaroh Yunus Afifuddin Zulka Hidayati Zulkifli Lubis Zulkifli Nasution