Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA

DAMPAK APLIKASI PAJAK KENDARAAN DIGITAL NASIONAL SIGNAL DALAM MENINGKATKAN KEPATUHAN WP

Kadek Wulandari Laksmi (Departemen Ekonomi dan Bisnis, Universitas Pendidikan Nasional, Indonesia)
Rommy Patrik Liyanto (Departemen Ekonomi dan Bisnis, Universitas Pendidikan Nasional)



Article Info

Publish Date
29 Apr 2024

Abstract

Motor Vehicle Tax (PKB) represents a form of local taxation. Since 2021, the government has introduced the Samsat Digital (SIGNAL) application, streamlining the fulfillment of tax obligations for taxpayers. The objective of this research is to assess the acceptability of this application among taxpayers in accordance with TAM (Technology Acceptance Model) theory, with the aim of enhancing taxpayer compliance. The methodology employed involves a descriptive statistical approach, focusing on the population of taxpayers in the city of Denpasar utilizing the SIGNAL application. The analysis utilizes multiple linear regression to evaluate the impact of variables such as convenience, benefit, and security on taxpayer compliance. The findings indicate that these variables have a statistically significant positive influence on taxpayer compliance. The implications of this research provide further understanding of the demographic characteristics of SIGNAL app users, which can form the basis of further marketing or development strategies in increasing technology acceptance among age groups.

Copyrights © 2024






Journal Info

Abbrev

jabk

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil ...