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All Journal Jurnal Riset Akuntansi Politala
Lingga , Ita Salsalina
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Economics, Econometrics & Finance

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Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Haryanto, Devin Anton; Lingga , Ita Salsalina
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.181

Abstract

Taxpayer compliance is the condition in which an individual complies with all applicable tax laws. Any individual who complies with the existing laws and fulfills their tax obligations can be considered compliant. With a high level of taxpayer compliance, the government's revenue increases, making it an interesting subject for research. The objective of this study is to explain the influence of e-SAMSAT implementation and tax penalties on taxpayer compliance. This research is quantitative in nature and utilizes purposive sampling as the sampling technique, with the condition that the vehicle taxpayers have used the e-SAMSAT application, resulting in 100 respondents from the Pajajaran tax office. Based on the data analysis results, it is found that e-SAMSAT implementation partially influences taxpayer compliance, while tax penalty variable does not have a partial influence on taxpayer compliance.
Co-Authors Haryanto, Devin Anton