PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI EMPIRIS PADA KANTOR SAMSAT CIPUTAT)

Asyfiyatinnisa (Universitas Pamulang)
Titah Rahmawati (Universitas Pamulang)

Jurnal Nusa Akuntansi
Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026

This study was motivated by the low level of motor vehicle taxpayer compliance, resulting in suboptimal Motor Vehicle Tax revenue. It aimed to analyze the effect of taxpayer awareness, tax sanctions, and the e-Samsat system on motor vehicle taxpayer compliance at the Ciputat SAMSAT Office. This quantitative study collected data through questionnaires from 100 taxpayers selected using purposive sampling, analyzed with SPSS 26 through descriptive statistics, classical assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination. Results showed that, partially, taxpayer awareness had a positive and significant effect on compliance, while tax sanctions and e-Samsat implementation had no significant effect. Simultaneously, the three variables significantly affected compliance, with an Adjusted R Square of 26.4%. Compliance improvement is thus influenced more by taxpayer awareness than by tax sanctions or e-Samsat.