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All Journal Competitive Jurnal Akuntansi dan Keuangan
Kurniawan, Miko Katon
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Economics, Econometrics & Finance

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PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kurniawan, Miko Katon; Hidayat, Vinny Stephanie
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11488

Abstract

The aim of this research is to examine the application of e-Samsat and tax sanctions in influencing motor vehicle taxpayer compliance with the Cimahi Samsat. For this reason, a sample of 70 people was selected. Data was obtained through distributing questionnaires. Multiple regression analysis was the technique applied for data analysis. Verified test results show that the implementation of e-Samsat has no effect on taxpayer compliance and tax sanctions have a positive and significant effect on tax compliance.
Co-Authors Vinny Stephanie Hidayat