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Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers Amalia, Mia; Lestari, Adinda Dwi; Zahra, Dina Islami; Syahidah, Fatiya; Khairunnisa, Halyza; Jenab, Siti
TATOHI: Jurnal Ilmu Hukum Volume 4 Issue 11, January 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/tatohi.v4i11.2794

Abstract

Introduction: Taxes are mandatory contributions by the state to individuals or legal entities, which are coercive and regulated by laws and regulations. This contribution is not accompanied by direct rewards, but is used for state needs in order to advance the welfare of the people as a whole.Purposes of the Research: This study aims to analyze how the Drive-Thru service system affects the level of taxpayer compliance in paying motor vehicle taxes and also to find out how community satisfaction in services and taxpayer compliance by using the Drive-Thru system for tax collection.Methods of the Research: This research method uses a qualitative method with a normative juridical approach, by using relevant laws and regulations, as well as legal doctrines related to the legal issues being studied.Results of the Research: The results showed that the implementation of the Samsat Drive-Thru system has a positive and significant effect on taxpayer compliance, where ease of access and time efficiency are key factors that increase public interest in paying vehicle taxes. Apart from that, this study also found that the importance of taxpayer awareness, tax knowledge, and tax sanctions as part of influencing compliance in paying taxes. Thus, innovations in tax service systems such as Samsat Drive-Thru can contribute to increased local revenue through better tax compliance.
The Effect of Compensation and Work Environment on Work Productivity through Job Satisfaction Lestari, Adinda Dwi
Jurnal Ilmu Manajemen Vol. 13 No. 1 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v13n1.p118-130

Abstract

This study aims to explain the effect of compensation and work environment on work productivity through job satisfaction. This research applies a quantitative approach, with a total population of 58 employees and a sample of 38 employees. The Structural Equation Modeling Partial Least Square (SEM-PLS) technique was applied in this study to analyse the data with the help of SmartPLS software version 4.1. The results obtained from this study indicate that compensation and work environment have a significant positive effect on job satisfaction, compensation and work environment have no significant effect on work productivity, and job satisfaction has a significant positive effect on work productivity. In the indirect effect analysis, job satisfaction is proven to mediate the effect of compensation and work environment on productivity. The research implications that can be applied to companies are that companies need to pay more attention to aspects that can affect employee productivity levels, one of which is related to work facilities, namely improving company network access; through a good and smooth network, employees can work effectively and do not hinder the customer service process. The company needs to pay attention to the job satisfaction employees feel towards the compensation received. Branch leaders must also give awards or appreciation to employees who have achieved work targets. In addition, the company needs to organise family gathering activities for all employees; these activities can create comfort for employees and strengthen relationships between superiors and employees.