Jurnal Pajak dan Analisis Ekonomi Syariah
Vol. 2 No. 3 (2025): Jurnal Pajak dan Analisis Ekonomi Syariah

Pengaruh Razia Lapangan, E-Samsat Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Kabupaten Sukoharjo

Dhela Ekaningrum (Unknown)
Suprihati Suprihati (Unknown)
Rukmini Rukmini (Unknown)



Article Info

Publish Date
02 Jul 2025

Abstract

This research “looks at how the degree of motor vehicle taxpayer compliance in Sukoharjo Regency is affected by field raids, E-Samsat services, and Mobile Samsat. Quantitative research methodology is used, and primary data is gathered by distributing questionnaires to participants. A Likert scale served as the basis for the study instrument's design, which measured the variables under investigation. A total of 100 motor vehicle taxpayers who were registered at the Sukoharjo Regency Samsat Unit served as the study's participants. Out of this total, 50 respondents answered the survey online using a Google Form, while the other 50 respondents completed the questionnaire on paper. The accidental sampling approach was the sampling strategy utilized. The analysis's findings demonstrate that field raids and Mobile Samsat services significantly and favorably impact the degree of motor vehicle taxpayer compliance. In contrast, Sukoharjo RRegency's taxpayer compliance is significantly impacted negatively by the E-Samsat service.”

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Journal Info

Abbrev

JPAES

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli, dan Oktober. Misi Jurnal Pajak dan ...