Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis
Vol 7, No 2 (2026): Social Sciences, Education and Humanities

THE EFFECT OF MOBILE SAMSAT SERVICES, E-SAMSAT, AND TAX AMNESTY ON THE REALIZATION OF MOTOR VEHICLE TAX REVENUE IN ENDE REGENCY

Kesia Djami (Nusa Cendana University)
Herly Oematan (Nusa Cendana University)
Olivia Tomasowa (Nusa Cendana University)



Article Info

Publish Date
11 Jul 2026

Abstract

This study aims to determine the effect of Mobile Samsat services, E-Samsat, and Tax Amnesty on Motor Vehicle Tax (PKB) Revenue in Ende Regency. This study uses a quantitative approach with a causal associative research method. The data used were secondary data in the form of PKB realization reports, Mobile Samsat service data, revenue realization data through E-Samsat, and Tax Amnesty data obtained from the Ende Regency SAMSAT Office for the 2022–2025 period. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS version 26. The results showed that Mobile Samsat partially influenced PKB revenue realization, E-Samsat had no effect on PKB revenue realization, and Tax Amnesty did influence PKB revenue realization. Simultaneously, Mobile Samsat, E-Samsat, and Tax Amnesty influenced Motor Vehicle Tax Revenue Realization in Ende Regency, while other factors were outside this research.

Copyrights © 2026






Journal Info

Abbrev

dharmawangsa

Publisher

Subject

Humanities Education Social Sciences Other

Description

Dharmawangsa International Journal of The Social Sciences, Education and Humanities is a journal published by the Research Institute of Dharawangsa University, Medan. This journal is published periodically three times a year, namely in March, August and November. Articles published in this journal ...