Faktor-Faktor Yang Mempengaruhi Minat Wajib Pajak Terhadap Penggunaan E-Samsat

Kadek Wulandari Laksmi P (Universitas Pendidikan Nasional)
Ni Wayan Lasmi (Universitas Pendidikan Nasional)

Jurnal Riset Akuntansi dan Keuangan
Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]

This study aims to determine the factors that affect the interest of taxpayers in using e-Samsat as a medium for payment of Motor Vehicle Tax. The population in this study were motor vehicle taxpayers in Denpasar City who were registered at the joint office of Denpasar City. The sampling method used accidental sampling linear regression through SPSS. The results of the study state that perceived ease of use and subjective norms have a positive and significant effect on the interest in using e-Samsat. Meanwhile, perceived usefulness, attitude and perceived behavior control do not have a significant effect on the interest in using e-Samsat.