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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Audrye, Winda
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Economics, Econometrics & Finance Social Sciences

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Kepatuhan Wajib Pajak Kendaraan Bermotor pada Unit Pengelolaan Pendapatan Daerah Kabupaten Rembang Audrye, Winda; Suryarini, Trisni
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.4904

Abstract

This study aims to analyze the effect of mobile samsat, e-samsat, tax sanctions, tax socialization, and taxpayer awareness on taxpayer compliance in Rembang Regency partially and simultaneously. The sampling method uses an accidental sampling technique and the number of samples obtained using the Solvin formula is 100 respondents. The data analysis technique uses descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), and multiple linear regression analysis (t statistical test and f statistical test) processed with SPSS Statistic 26. The results showed that mobile samsat, tax socialization, and taxpayer awareness positively and significantly affected taxpayer compliance. In contrast, e- samsat and tax sanctions did not affect taxpayer compliance. Keywords: compliance, awareness, samsat, sanctions, outreach
Co-Authors Trisni Suryarini