PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Kurniawan, Miko Katon
Hidayat, Vinny Stephanie

Competitive Jurnal Akuntansi dan Keuangan
Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan

The aim of this research is to examine the application of e-Samsat and tax sanctions in influencing motor vehicle taxpayer compliance with the Cimahi Samsat. For this reason, a sample of 70 people was selected. Data was obtained through distributing questionnaires. Multiple regression analysis was the technique applied for data analysis. Verified test results show that the implementation of e-Samsat has no effect on taxpayer compliance and tax sanctions have a positive and significant effect on tax compliance.