Jurnal Riset Akuntansi Soedirman
Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN

Pengaruh Program Pemutihan Pajak, Razia Kepolisian, Samsat Keliling, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Khaerudin, Randi Nanda (Unknown)
Rusmianto, Rusmianto (Unknown)
Kurniawan, Umarudin (Unknown)



Article Info

Publish Date
31 Dec 2025

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.

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Journal Info

Abbrev

jras

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the ...