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All Journal Jurnal Riset Akuntansi Soedirman
Khaerudin, Randi Nanda
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Economics, Econometrics & Finance

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Pengaruh Program Pemutihan Pajak, Razia Kepolisian, Samsat Keliling, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Khaerudin, Randi Nanda; Rusmianto, Rusmianto; Kurniawan, Umarudin
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18379

Abstract

The following discussion intend for find whether the tax amnesty program, police raids, mobile Samsat services, and the quality of tax services have an impact on motor vehicle taxpayers’ compliance in Bandar Lampung City. The population at the following discussion consists of motor vehicle taxpayers in Bandar Lampung City, totaling 1,009,790 individuals. The sample size used on following discussion is 100 motor vehicle taxpayers, selected using the incidental (accidental) sampling method. The following discussion is a quantitative research that applies multiple linear regression analysis. Data obtained by questionnaires using a Likert scale of 1–5 and through interviews. The results from the following discussion it is shown the tax amnesty program also service quality has a positive impact at motor vehicle taxpayer compliance. Meanwhile, police raids also mobile Samsat services has no significant impact at motor vehicle taxpayer compliance in Bandar Lampung City.
Co-Authors Kurniawan, Umarudin Rusmianto, Rusmianto