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All Journal Journal of Accounting, Economics, and Business Education
Nurchalifah S
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Economics, Econometrics & Finance Education

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Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Wajib Pajak di Samsat Makassar) Nurchalifah S
Journal of Accounting, Economics, and Business Education VOL 1, NO 1 (2023): JAEBE, MEI 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i1.42

Abstract

The Effect of E-Samsat Implementation and Tax Sanctions on Motor Vehicle Taxpayer Compliance which variables have the dominant effect on motor vehicle tax compliance. The variables in this study are the implementation of E-Samsat as the first independent variable , tax sanctions as the second independent variable , and motor vehicle taxpayer compliance as the dependent variable . The population in this study are motor vehicle taxpayers registered in the Makassar Samsat in 2020 as many as 2236 people.
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