E-Jurnal Akuntansi
Vol. 34 No. 4 (2024)

The Effect of Tax Clearing Policy, Drive Thru Service System, and Tax Sanctions on Motor Vehicle Taxpayer Compliance

Ida Ayu Cahaya Dewanti (Unknown)
I Ketut Jati (Unknown)



Article Info

Publish Date
06 May 2026

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of tax clearing policies, the Samsat Drive Thru service system, and tax sanctions on the compliance of Motor Vehicle Taxpayers at the Tabanan Samsat Joint Office. This research was conducted at the Tabanan Samsat Joint Office, the number of samples used was 100 taxpayers with the sampling technique of the accidental sampling method. The data collected was then analyzed using multiple linear regression analysis techniques. The results showed that the tax clearing policy, the Samsat Drive Thru service system, and tax sanctions had a positive effect on the compliance of the Motor Vehicle Taxpayer at the Tabanan Samsat Joint Office. The implication of this research is the need for intentions and external factors that cause taxpayers to be more obedient in paying Motor Vehicle Tax. In addition, the government's role in producing tax policies that can increase awareness of the importance of paying Motor Vehicle Tax.

Copyrights © 2024






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...