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Leni Marlina
Magister Pendidikan Fisika Universitas Sriwijaya
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Journal : EKONOMIKA45

 1 
Pengaruh Program Pemutihan Pajak dan Samsat Corner terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Bengkulu Leni Marlina; Iwin Arnova; Pedi Riswandi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i3.4809

Abstract

This study aims to determine the effect of the tax amnesty program and SAMSAT corner on taxpayer compliance in paying motor vehicle tax. This study uses a quantitative research type using primary data obtained from a questionnaire of motor vehicle taxpayers. The population in this study were taxpayers who paid motor vehicle tax and participated in the tax amnesty program at SAMSAT Corner and were recorded at the Bengkulu City Samsat office in 2024. The dependent variables in this study were service quality and tax amnesty. The population in this study was 35,490 taxpayers and was determined using the Slovin formula, namely 100 respondents. The results of this study indicate that the tax amnesty program has a significant effect on taxpayer compliance and the Samsat corner has a significant effect on taxpayer compliance. The results of this study also indicate that tax amnesty and Samsat corner have a simultaneous effect on taxpayer compliance.
Co-Authors Abda Abda Ahmad Fali Oklilas Ainun Daniaty Annisah Alex Siregar Almafie, Muhammad Rama Andysah Putera Utama Siahaan Anida Chairatunnisa Anida Chairatunnisa Anisa Ramadhani Anissa Arianti Apit Fathurohman Ardi Arika Sari Aris Toteles Azhar Azhar Baehaqi Bakhtaruddin Nasution Bayong Tjasyono Billy Pratama Kahimpong Caska - Delia Septimiranti Dewi Rawani Diah Kartika Sari Dion Apri Adi Saputra Dona Liza Dwi Nevitasari Effendi Effendi Ely Lestari Br Purba Esti Susiloningsih Fachri, Barany Feri Iskandar Feri Iskandar fima ratna sari Fitriani Fitriani Gea, Lusiana Aliran Pinta Wati Gelby Pradina Paramitha Hamdi Akhsan Har tanto Hartanto Hartanto Hasan Hendra Harnanda Heni Purwani Hermansyah Ida Sriyanti Ida Sriyanti Ida Sriyanti Iham Iqbal Geni Pratama Irvan Nur Rizki Iwin Arnova Jabil Muklis Jaidan Jauhari Jaidan Jauhari Karmila Ketang Wiyono Ketang Wiyono Ketang Wiyono Khairul Khairul Khairul, Khairul Khairurijal . Khairurijal Khairurijal L.M Iradat Salihin La Ode Hadini Liliasari , Lintang Auliya Kurdiati Lisnani Lisnani Lita Luciana M Imam Santoso M Rama Almafie Mahdum Maliyan Karenina Meilinda Meilinda Mr Sumar Hendayana Muhammad Muhammad Iqbal Muhammad Ismail Nasution Muhammad Rudi Sanjaya Mulya Yusnarti Murniati . Mutia Faradini Ramadhanty Mutiara Putri Nunung Hendriani Nuraini Nuriz Dariyani Opi Andriani Pedi Riswandi PUPUT MELATI Putra, Randi Rian Putri Nadya Agustin Reyhan Rahmanita Ratu Ilma Indra Putri Rian Farta Wijaya Rina Aprilia Rizky ananda fradana Rosdiana Rosdiana Samsuryadi Samsuryadi Sardianto Markos Siahaan Sela, Melinia Siti Sopiah Sitorus, Zulham srilistari srilistari Sudirman Sudirman, Sudirman Suheri Sulastri Sulastri Syuhendri, Syuhendri Tria Gustiningsi Trisno Ujang Supriyadi Wiko Pratama Wina Aulia Yahya Eko Nopiyanto Yanti Yuliarti Zahara Lutfiya Azmi Zahara Lutfiya Azmi Zahara Lutfiya Azmi Zen, Muhammad Zulkardi Zulkardi