E-Jurnal Ekonomi Pembangunan
Vol. 12 No. 06 (2023): Vol. 12, No. 06, Juni 2023

PENGARUH KESADARAN, SAMSAT DRIVE THRU, E-SAMSAT, DAN SISTEM PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA DENPASAR

Tiara Hanifah Budika Putri (Universitas Udayana)
I Ketut Jati (Universitas Udayana)



Article Info

Publish Date
02 Nov 2025

Abstract

This study analyzes the impact of taxpayer awareness, Samsat drive-thru services, e-Samsat, and the tax write-off program on the level of motor vehicle taxpayer compliance. This is done due to the decreasing public awareness of fulfilling tax obligations, which is not in line with the increase in the number of vehicles each year. This research was conducted to analyze the effect of taxpayer awareness, Samsat drive-thru services, e-Samsat, and the tax write-pff program on public awareness in terms of fulfilling vehicle tax obligations. The sample in this study amounted to 100 motor vehicle taxpayers. The use of a questionnaire is a method used to collect the required data. The data analysis technique used is Multiple Linear Analysis. The results showed that the four hypotheses proposed were acceptable, which means that taxpayer awareness, Samsat drive-thru services, e-Samsat, and tax write-off program have a significant influence on the level of public awareness of fulfilling motor vehicle tax obligations.

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Journal Info

Abbrev

eep

Publisher

Subject

Description

E-Jurnal Ekonomi Pembangunan is a peer-reviewed, scientific journal by Department of Economics Development, Faculty of Economics and Business, Udayana University. E-Jurnal Ekonomi Pembangunan is published periodically online once a month. The Editorial Board only accepts research in the field of ...