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All Journal Gorontalo Accounting Journal
Nur Aeni, Tati
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Economics, Econometrics & Finance

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Journal : Gorontalo Accounting Journal

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Pengaruh Kesadaran, Sanksi Pajak, Kualitas Pelayanan Pajak, dan Penerapan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Nur Aeni, Tati; Budyastuti, Triyani
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3378

Abstract

This study aims to examine the effect of taxpayer awareness, tax sanctions, tax service quality, and the application of samsat drive thru system on motor vehicle taxpayer compliance. The population in this study is all motor vehicle taxpayers who have been registered at the West Jakarta Samsat Joint Office. This study used nonprobability sampling techniques, accidental sampling was 105 respondents. For data collection techniques using questionnaires and Data analysis techniques using SMARTPLS 3. The results of this study show that taxpayer awareness, tax sanctions and the implementation of the SAMSAT drive thru system have a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, the quality of tax services does not have a positive and significant effect on the compliance of motor vehicle taxpayers at the SAMSAT Joint Office in West Jakarta.
Co-Authors Triyani Budyastuti