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All Journal Competitive Jurnal Akuntansi dan Keuangan
Fauzan, Iqbal Rafikhul
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Economics, Econometrics & Finance

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FACTORS THAT AFFECT MOTOR VEHICLE TAXPAYER COMPLIANCE Fauzan, Iqbal Rafikhul; Hidayat, Vinny Stephanie
COMPETITIVE Vol 9, No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.13932

Abstract

The purpose of this study is to investigate how E-SAMSAT and tax penalties affect motor vehicle taxpayer compliance. All enrolled students in the Accounting Study Program at Maranatha Christian University make up the study's population.  Thirty-one responders were found based on the questionnaire distribution findings.  Explanatory research is the methodology employed.  Researchers utilize a sample technique called purposeful sampling.  SPSS 25 was used to test the data.  T-tests, f-tests, validity testing, reliability tests, and traditional (classical) assumption tests are among the data analysis techniques used.   The results of the study showed that E-SAMSAT had an effect on motor vehicle taxpayer compliance, while tax penalties had no effect.
Co-Authors Vinny Stephanie Hidayat