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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) KITABAH: Jurnal Akuntansi dan Keuangan Syariah AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Account : Jurnal Akuntansi, Keuangan dan Perbankan International Journal of Economics Development Research (IJEDR) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian kepada Masyarakat ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Multidisiplin Madani (MUDIMA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Trends Economics and Accounting Research International Journal of Economics (IJEC) Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Majalah Ilmiah METHODA Jurnal Pengabdian West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Nirta: Studi Inovasi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Akuntansi Keuangan Dan Perpajakan Ekopedia: Jurnal Ilmiah Ekonomi
Reza Hanafi Lubis
Universitas Muslim Nusantara Al Washliyah
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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

 1 
Pengaruh Pengenaan Sanksi Administratif, Kesadaran Wajib Pajak, dan Penerapan E-Samsat Terhadap Tingkat Kepatuhan Pajak Kendaraan Bermotor Di Provinsi Sumatera Utara Dirah Santika Sebayang; Reza Hanafi Lubis
Formosa Journal of Multidisciplinary Research Vol. 1 No. 2 (2022): June 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.728 KB) | DOI: 10.55927/fjmr.v1i2.507

Abstract

The purpose of this study was to determine the effect of the imposition of administrative sanctions, taxpayer awareness and application of the E-samsat system on partial and simultaneous motor vehicle tax compliance in Samsat Medan Selatan. This research is a quantitative research using primary data. This study used a sample of 100 taxpayer respondents using accidental sampling technique. The data analysis technique used in this research is Validity Test, Reliability Test, Normality Test, Multiple Linear Regression Test, and Hypothesis Testing (F Test and T Test). The data was processed using SPSS Version 23. The results showed that the Tax Administration Sanctions (X1) and Taxpayer Awareness (X2) were accepted partially, which means that they affect the Motor Vehicle Taxpayer Compliance in North Sumatra Province, while the E-Samsat Program Implementation was rejected. which means it has no effect on Taxpayer Compliance. Meanwhile, Simultaneous Tax Administration Sanctions (X1), Taxpayer Awareness (X2), Implementation of E-Samsat (X3) have a significant effect on Motor Vehicle Taxpayer Compliance in South Medan Samsat.
Co-Authors , Intan Lidia Defega Ahmad Aidil Siregar Ahmad Landong Ali Djamhuri Ananda, Geby Citra Ayu Ceria Dewi Lubis Bagariang, Sholahafifah Br Bancin, Fitriani Barham Siregar Bidaratul Wahyuna Candrasa, Limega Chairina Chairina, Chairina D Silalahi, Alistraja Dalimunthe, Moch. Idris Debbi Chintya Ovami Dian Lestari Dina Hastalona Dinda Audria Dirah Santika Sebayang Dita Deviana Fadhilah Elazhari, Elazhari Elli Afrida Emirza Henderlan Harahap fauzi, indra Ferdi Aldiansyah Handayani, Julia Harahap, Wilda Sri Munawaroh Haris Fahmi Harahap Hendra Harmain Herlina Herlina Hidayat, Toni Hiya, Nirmadarningsih Hutagaol, Jamiatun Aisa Hutagaol, Jarungjung Ida Zulfida, Ida Ikrar Budi Indra Fauzi Jamiatun Aisa Hutagaol Jenda Ingan Mahuli Julia Handayani Juliana Sari Br Sitompul Junita Putri Rajana Harahap Khairina Taufik Khairuddin Tampubolon Lisma Sari Mahuli, Jenda Ingan Mahyudin Situmeang Manullang, Marihot Masitah, Tina Herianty Mhd Dhani Habra Mhd. Shafwan Aziz Misdawati Misdawati Misdawati, Misdawati Murni Dahlena Nasution Nadhira, Ahmad Nurfatimah, Ghefira Ovami, Debbi Chyntia Pangeran, Pangeran Pratiwi Pranadita Putri Damayanti Putri Kemala Dewi Rahmadani, Khoiriah Rainal Sunny Rajagukguk, Frederick Rudy Sentosa Ramzijah, Ramzijah Rasyd Yudha Harahap Ratna Sari Dewi Riki Novita Dewi Harahap Rinsa Oos Sari, Fatnida Sari, Prista Purnama Selpida Sinurat Silalahi, Alistraja Dison Siregar, Horia Sri Fitria Jayusman Sri Rahayu Sriwardany Sriyanto, Darmawan Suginam Sugito - Sukaisih Tanjung, Ali Mukti Tarigan, Purnaya Sari Wan Dian Safina Wardany, Sri Wijaya, Azhari Wirananda, Henny Andriyani