Siber Nusantara of Economic and Finance Review (SNEFR)
Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)

The Effect of Mobile Samsat Services and Drive-Thru Samsat Services on Motor Vehicle Tax Revenue at Samsat Soekarno Hatta, Bandung City

Muthmainah Muthmainah (Politeknik Piksi Ganesha, Jawa Tengah, Indonesia)
Arimbi Triswastika (Politeknik Piksi Ganesha, Jawa Tengah, Indonesia)
Adhita Arif Setyawan (Politeknik Piksi Ganesha, Jawa Tengah, Indonesia)



Article Info

Publish Date
06 May 2026

Abstract

Tax is one of the state revenues in Indonesia, one of which is Motor Vehicle Tax, which in its administration and management is the task of the Samsat office where in the office there are several programs including the mobile Samsat program and the drive-thru Samsat. This study aims to determine how influential the mobile Samsat and drive-thru Samsat programs are in tax revenue in the city of Bandung. The analysis method used in this study is Quantitative Descriptive which is analyzed first using the classical assumption test and then analyzed using multiple linear regression. It is concluded that the Mobile Samsat and Drive Thru Samsat partially and simultaneously where the results both have a significant influence on Motor Vehicle Tax Revenue at the Soekarno Hatta Samsat, Bandung City.

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Journal Info

Abbrev

SNEFR

Publisher

Subject

Description

The author is invited to submit a paper for Siber Nusantara of Economic and Finance Review (SNEFR). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management ...