Amnesty: Jurnal Riset Perpajakan
Vol 7 No 2 (2024): November 2024

The Influence of Tax Amnesty Program, Mobile Samsat Services and E-Samsat Program with Tax Socialization as Moderating Variable on Makassar City Samsat Revenue

Alfiah Nurhijrawati (Indonesian Muslim University of Makassar)
Syamsuri Rahim (Indonesian Muslim University of Makassar)
Junaiddin Zakaria (Indonesian Muslim University of Makassar)



Article Info

Publish Date
30 Nov 2024

Abstract

This study aims to examine. The effect of the Tax Bleaching Program, Mobile Samsat Services and the E-Samsat Program with Taxation Socialization as a Moderating Variable on Makassar City SAMSAT Revenue. The data in this study were obtained from taxpayers registered at SAMSAT Makassar City in 2022, namely motor vehicle taxpayers who were willing to become respondents.  This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and drawing samples using the sIovin formula with a total of 100 taxpayer respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Tax Bleaching Program had a positive and significant effect on Makassar City SAMSAT Revenue, Mobile Samsat Service had a positive and significant effect on Makassar City SAMSAT Revenue, E-Samsat Program had a positive and significant effect on Makassar City SAMSAT Revenue, Tax bleaching program with moderated by taxation socialization had a positive and significant effect, Mobile Samsat service with moderated by taxation socialization had a positive and significant effect and E-Samsat Program with moderated by taxation socialization had a positive and significant effect.

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Journal Info

Abbrev

jrp-amnesty

Publisher

Subject

Economics, Econometrics & Finance

Description

Amnesty: Jurnal Riset Perpajakan (Print ISSN: 2714-6308; Online ISSN: 2714-6294) is a peer-reviewed scientific journal focusing on taxation studies. The journal is managed by the Taxation Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia. It is published ...