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Endang Sri Utami
Universitas Nahdlatul Ulama Lampung
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Journal : Jesya (Jurnal Ekonomi dan Ekonomi Syariah)

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TAAT PAJAK DI JALAN RAYA: MENGUNGKAP DAMPAK PENGETAHUAN PERPAJAKAN DAN MODERNISASI ADMINISTRASI PADA WAJIB PAJAK KENDARAAN BERMOTOR Khoirunnisak, Khoirunnisak; Utami, Endang Sri
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1639

Abstract

The adherence of motor vehicle taxpayers to tax regulations is a crucial matter in the context of augmenting local income. The objective of this study is to examine the impact of tax knowledge and the modernization of the tax administration system on taxpayer compliance at Samsat Gunungkidul. The research employed the multiple linear regression analysis technique on a sample of 100 taxpayers. The analysis results indicate that taxation awareness, Samsat Outlet, and Mobile Samsat have a substantial impact on taxpayer compliance; however, E-Posti does not have a significant effect. These findings suggest that it is crucial to enhance people's understanding of taxes and improve the efficiency of tax administration services in order to promote tax compliance. Local governments and key stakeholders should intensify their efforts to improve tax literacy, broaden the availability of tax services, and comprehensively assess the tax administration system. Therefore, by implementing measures to enhance tax compliance, we may effectively promote sustainable regional development.
Co-Authors Ayang Kinasih Ayang Kinasih Ayang Kinasih Azizah, Savira Nur Bachmid, Salahuddin citra puspitaningrum Desy Emilyasari Eka Purnama Eny Ivan's Erni Mariana Erni Mariana Fauzi Ahmad Muda Febriyanti, Titin Liana Fitrinawati, Henny Gaitian, Wanda Gare, Eufemia Clarita Henny Fitrinawati Istiana Istiana Khoirunnisak, Khoirunnisak Kinasih, Ayang Kusuma Wardany Kusuma Wardany Kusuma Wardany Madubun, Usman Mandala, Wintari Mariana, Erni Mawarti, Allika Novita Novita Novita Novita Ola, Kiki Putri Pratama, Mohammad Rian puspitaningrum, citra Putri, Citra Maylinnda Qulubi, M. Hadziq rahmawati, suci hardina Saraswati, Fitri Dyah Satono, Putra Aji Siti Qomariah Siti Qomariah, Siti Siti Qomariyah Suratini, Suratini Syahailatua, Diana Yulanda Titin Liana Febriyanti Titin Liana Febriyanti Ummi Rosyidah Ummi Rosyidah, Ummi Wijayanti, Arlin Wulandari, Umi Yayuk Tri Pamungkas Yuli Isnaeni Yuliana, Lutfiah Zahratunisa Habibah