Jurnal Litbang Kota Pekalongan
Vol. 21 No. 2 (2023)

Pengaruh E-SAMSAT, Penghasilan, dan Sanksi terhadap Kepatuhan Wajib Pajak

Juwita, Mariam Intan (Unknown)
Sutrisno, Catur Ragil (Unknown)
Mahmudah, Dina Amalia (Unknown)



Article Info

Publish Date
30 Dec 2023

Abstract

This research aims to evaluate the relationship among e-Samsat, income, and sanctions on vehicle tax payer compliance in the Pekalongan City Samsat Case Study. The population in this study is 562.961. Total samples used were 100 respondents which calculated with Slovin formula. Random sampling method was used to determine the samples. Data collected with questionnaire and proceed by using SPSS. The multiple linear regression analysis is used in this research. This research concludes that income and sanctions have a positive effect on vehicle tax compliance. Meanwhile, e-Samsat has no effect on motor vehicle tax compliance.  Keywords: Vehicle tax compliance, income, e-Samsat, sanctions

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Journal Info

Abbrev

litbang

Publisher

Subject

Agriculture, Biological Sciences & Forestry Computer Science & IT Public Health

Description

Jurnal Penelitian dan Pengembangan Kota Pekalongan merupakan laporan penelitian atau penelaahan terhadap karya-karya ilmiah yang ditulis oleh para pakar dalam bidang persoalan yang dipelajari. Penyusunan jurnal dilaksanakan oleh Dewan Redaksi sebagai wahana untuk mendokumentasikan laporan penelitian ...