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All Journal Eduvest - Journal of Universal Studies
Haya Fadiyah Hanin
Universitas Islam Negeri Sumatera Utara
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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Factors Affecting the Compliance of Motor Vehicle Taxpayers in Medan City Haya Fadiyah Hanin; Juliana Nasution; Yenni Samri Juliati Nasution
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1668

Abstract

This research is to determine the factors that influence taxpayer compliance in paying taxes. The variables are the tax whitening program, mobile Samsat service, drive thru Samsat service, and e-Samsat program as independent variables and taxpayer compliance as the dependent variable. The population in this study were all taxpayers registered with SAMSAT Medan City, totaling 2,724,585 motorized vehicles with a sample of 100 people. This research uses a questionnaire as a research instrument, prepared using a Likert scale and then analyzed using a multiple regression process with SPSS. The results obtained are that the tax whitening program and mobile Samsat services have no effect on taxpayer compliance. Meanwhile, the Samsat drive thru and e-Samsat programs have a significant positive effect on taxpayer compliance. This research is expected to increase insight and enrich knowledge about the factors that influence taxpayer compliance. It is also hoped that the results of this research can be used by the tax office as consideration in formulating tax policies that focus on increasing taxpayer compliance.
Co-Authors Juliana Nasution Yenni Samri Juliati Nasution