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All Journal Amnesty: Jurnal Riset Perpajakan
Mar'ah Mp, Awalin Syayidah
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Economics, Econometrics & Finance

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Effect of Implementing E-Samsat, Quality Service and Sanctions Taxation to Compliance Must Tax Motorized Vehicles (PKB) at the Gowa Regency Samsat Office Masrullah, Masrullah; Winarsih, Endang; Mar'ah Mp, Awalin Syayidah
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16488

Abstract

This study aims to analyze the influence of e-tax system implementation, tax service quality, and tax sanctions on motor vehicle taxpayer compliance. Primary data for this research was obtained by distributing questionnaires to taxpayers registered at the Samsat Office in Gowa Regency. The study involved 100 respondents and employed a quantitative approach using the Multiple Linear Regression Analysis method, with SPSS version 25 as a data analysis tool. The results of the analysis indicate that the implementation of the e-tax system, the quality of tax services, and tax sanctions have a significant impact on taxpayer compliance. These findings highlight the importance of integrating digital systems, improving service quality, and enforcing effective sanctions to enhance compliance among motor vehicle taxpayers. By focusing on these factors, tax authorities can address compliance challenges and encourage taxpayers to fulfill their obligations efficiently.
Effect of Implementing E-Samsat, Quality Service and Sanctions Taxation to Compliance Must Tax Motorized Vehicles (PKB) at the Gowa Regency Samsat Office Masrullah, Masrullah; Winarsih, Endang; Mar'ah Mp, Awalin Syayidah
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16488

Abstract

This study aims to analyze the influence of e-tax system implementation, tax service quality, and tax sanctions on motor vehicle taxpayer compliance. Primary data for this research was obtained by distributing questionnaires to taxpayers registered at the Samsat Office in Gowa Regency. The study involved 100 respondents and employed a quantitative approach using the Multiple Linear Regression Analysis method, with SPSS version 25 as a data analysis tool. The results of the analysis indicate that the implementation of the e-tax system, the quality of tax services, and tax sanctions have a significant impact on taxpayer compliance. These findings highlight the importance of integrating digital systems, improving service quality, and enforcing effective sanctions to enhance compliance among motor vehicle taxpayers. By focusing on these factors, tax authorities can address compliance challenges and encourage taxpayers to fulfill their obligations efficiently.
Co-Authors Masrullah, Masrullah Winarsih, Endang