Article Per Year (5 Year)
p-Index From 2021 - 2026
4.222
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Asian Journal of Applied Business and Management (AJABM) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Riset Akuntansi dan Manajemen Pragmatis
Stanley Kho Walandouw
Universitas Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 81 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : ACCOUNTABILITY

 1 
A Analysis of E-Samsat Implementation in Increasing Motor Vehicle Tax Revenue at UPTD PPD Samsat Maid Talaud Lalombombuida, Yosua; Walandouw, Stanley Kho; Mintalangi, Syermi S. E.
ACCOUNTABILITY Vol. 14 No. 01 (2025): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v14i01.60323

Abstract

Taxes are mandatory contributions paid by individuals or entities to the state, which are used to finance various development programs and public services. This study aims to analyze whether the application of e-samsat superior services has been effective in increasing motor vehicle tax revenue at UPTD PPD Samsat Maid Talaud. By utilizing information technology, e-samsat is expected to make it easier for taxpayers to make tax payments online, thereby increasing public tax compliance. The method used in this research is descriptive analysis, which includes data collection through interviews, documentation, and observation. The results showed that the implementation of e-samsat superior services has had a positive impact on increasing motor vehicle tax revenue, although there are still challenges in socialization and public understanding of this system. This research is expected to contribute to the development of science in the field of taxation and provide practical input for UPTD PPD Samsat Maid Talaud in improving the effectiveness of the tax collection system.
Co-Authors Adyanto Allo, Rohayani Linggi’ Anggraini, Ni Luh Putu Anggreyni Gumolung Anis, Valencia Matthew Anjali, Andini Anneke Wangkar Arman, Haryanti Bawansel, Glorya Indriani Brando Kaunang, Brando Brenda Tirie, Brenda Buntu, Hebenheiser Christi, Kodoati N. Claudia, Salibana Sharon Debora Datu, Christian V. David Paul Elia Saerang DEWI, Ade Ayu Prita Fajriansyah, Yudi Faleria, Rondonuwu Ester Fernando, Ida Bagus Putu Frasawi, Jusuf Habel Goni, Lesli Mersi Grace B. Nangoi Grace Nangoi Harijanto Sabijono Haryanto , Ag. Dwi Hasna Rahim Hendrik Manossoh, Hendrik Herman Karamoy Hunta, Aldi Andrew Imbang, Theafilia Viona Inggriani Elim Iroth, Natasia Ivana Marghareta Londorang Jantje J. Tinangon Jantje Tinangon Jecklein, . Jenny Morasa Jullie J Sondakh Kalangi , Lintje Kaligis, Billclin Karouw, Seren Friska Karundeng, Revio Kevin Brandon Karuniawan, Steven Katuuk, Djuliana Kenap, Rebecca Angeline Lalombombuida, Yosua Latjandu, Lady Diana Lijow, Trifena F. Linda Lambey, Linda Lintje Kalangi Lintong, Diana Lintong, Diana Nova Maatuil, Andika Prianto Madao, Henny Pandin MAMAGHE, Olivia Cristina Mamahit, Ryan Yngwie Manarisip, Villy Putry Marjelitha Mandagi, Junisa Manggopa, Dian Ayu Merdekawati Maruf, Juniarti Melisa Maruf, Juniarti Melisa Massie, Angela Meilan Mega, Katryn Natania Melissa Olivia Tanor, Melissa Olivia Meryll Michelle Makatengkeng Najoan, Getruida Neni Revina Nancy Ticoalu Nangoi, Grace B Nefriani Ester Sandag Novita Lalensang Oflagi, Jean Gabril Pangalila, Chelsea Pangemanan, Hendrik Ricart Patta, Antony Rendy Pontoh, Winston . Powa, Yudhi Rahayu, Magfirah S. Rahman, Magfirah Rakian, Regina B. T. Rantung, Sarah Evangelista Rompas, Yiska Fira Rotinsulu, Glenn Rungkat, Putri Oktwentysi Felisiany RUNTUKAHU, Betania Sambuaga, Mia M. Samuna, Juwita Natalia Sangka, Sallyritna Sardjono, Olivia Y. M Selvina Sitorus Sifrid Pangemanan Sifrid s Pangemanan Sila, Iswandy K. Singon, Dewita Sophia Sri Wardana Saleh Mangkona, Sri Wardana Saleh Syermi S.E. Mintalangi Tampang, Elisabeth Tangkere, Marcho Rivelino Tangkuman, Steven Josia Theo, Jordi Treesje Runtu Tumbel, Deisy M. Tumbel, Gilbert Ayub Tumbol, Olivia A. Tumilantouw, Kezia Nanseila Wulan Turangan, Veren Tinesia Ulfiyati, Ulfiyati Wagania, Stella Lanova Wala, Tirsa Rosiana Lini Weku , Priscillia Widjaja, Prielly Natasya Kartini Wulan D. Kindangen, Wulan D.