Septiani, Mutiara
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PENGARUH SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI LAYANAN SAMSAT KELILING DI KOTA PANGKALPINANG Septiani, Mutiara; Julia, Julia; Rudianto, Nur Ahmad Ricky
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.720

Abstract

This study aims to analyze the influence of the tax collection system and tax knowledge on taxpayer compliance through mobile SAMSAT services in Pangkalpinang City. This study uses a quantitative approach using a survey method through a questionnaire distributed to 400 taxpayers. The results of this study indicate that mobile SAMSAT services and tax knowledge have a positive and significant effect on taxpayer compliance, while service quality does not have a significant effect on taxpayer compliance