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All Journal Indonesia Auditing Research Journal
Rifka Kusuma Ardani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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The influence of the e-samsat program, quality of tax officer services, taxation socialization, and moral obligations on taxpayer compliance in paying motor vehicle taxes Rifka Kusuma Ardani; Kurniawati, Lintang
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research seeks to analyze how the e-Samsat program, the quality of tax officer services, tax socialization, and moral obligations influence taxpayer compliance in paying motor vehicle taxes at the Samsat Office in Wonogiri Regency. A quantitative approach is utilized, employing multiple linear regression. The study’s dependent variable is taxpayer compliance, with independent variables including e-Samsat, service quality, tax socialization, and moral obligations. The sampling method applied is purposive sampling, focusing on specific criteria for motor vehicle taxpayers in Wonogiri Regency. The findings indicate that the e-Samsat program does not significantly impact taxpayer compliance, while both service quality and tax socialization show a significant influence. Moral obligations, however, are not found to have a significant effect on taxpayer compliance.
Co-Authors Lintang Kurniawati