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All Journal Jurnal Samudra Ekonomi dan Bisnis Transekonomika : Akuntansi, Bisnis dan Keuangan
Ni Ketut Lely Aryani Merkusiwati
Fakultas Ekonomi dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF TAX SANCTIONS, VEHICLE TAX AMNESTY, AND E-SAMSAT ON THE MOTORISED VEHICLE OF THE TAXPAYER'S COMPLIANCE  Sulistyawati, Ni Wayan; Merkusiwati, Ni Ketut Lely Aryani
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.718

Abstract

Taxpayer adherence refers to an individual's willingness to comply with tax laws and regulations. Meeting the obligation of paying motor vehicle taxes is a significant responsibility for individuals who own vehicles. The main objective of this research is to gather real-life evidence on how tax penalties, PKB amnesty, and E-SAMSAT impact the compliance of motor vehicle taxpayers in Denpasar City. Non-probability sampling, specifically accidental sampling, was used to select 100 participants based on the slovin formula. Data was collected through questionnaires, and multiple linear regression analysis with the SPSS software was used to test the hypotheses. The findings indicate that tax penalties, PKB amnesty, and E-SAMSAT all contribute positively to the compliance of motor vehicle taxpayers in Denpasar City.
Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Putra, Ade Dwika; Merkusiwati, Ni Ketut Lely Aryani
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10158

Abstract

This research aims to obtain empirical evidence regarding the influence of taxpayer awareness, motor vehicle tax relief, the SAMSAT Drive Thru service system, along with SAMSAT Kerti on motor vehicle taxpayer compliance in Denpasar City. This research was carried out at the Regional Tax and Retribution Service UPTD Office, Bali Province, Denpasar City. This research uses the Theory of Planned Behavior along with Attribution Theory. The sample was determined using accidental sampling with a sample of 100 respondents calculated using the Slovin formula. Data were collected through questionnaires, and data were analyzed using multiple linear regression methods. Findings show that taxpayer awareness, motor vehicle tax relief, the SAMSAT Drive Thru service system, and SAMSAT Kerti, have a positive effect on motor vehicle taxpayer compliance in Denpasar City.
Co-Authors Putra, Ade Dwika Sulistyawati, Ni Wayan