cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fatqu Rizki
Contact Email
indexsasi@apji.org
Phone
+6285642100292
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jalan Watunganten 1 No 1-6, Batursari, Mranggen Kab. Demak Jawa Tengah 59567
Location
Kab. demak,
Jawa tengah
INDONESIA
Jurnal Kendali Akuntansi
Published by International Forum of Researchers and Lecturers
ISSN : 29864399     EISSN : 29863244     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Kendali Akuntansi, adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh International Forum of Researchers and Lecturers. Jurnal ini menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai bidang Ilmu Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli dan Oktober. Berikut adalah ruang lingkup Jurnal Akuntan Publik Yaitu: 1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 201 Documents
 17   18   19   20   21 
Pengaruh Penerapan E-Samsat dan Pajak Progresif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Jurnal Kendali Akuntansi Vol. 4 No. 1 (2026): Januari: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i1.6012

Abstract

This study aims to analyze the effect of the implementation of e-Samsat and progressive tax on motor vehicle taxpayer compliance at the Bandung City Samsat Office III Soekarno-Hatta. The background of this study is based on the fact that the level of taxpayer compliance has not yet reached an optimal level, despite the government’s efforts to implement technology-based tax services and fair taxation policies. This research employs a quantitative approach, with data collected through questionnaires distributed to motor vehicle taxpayers. The collected data were analyzed using statistical methods to examine both partial and simultaneous effects of the variables.The results indicate that the implementation of e-Samsat has a positive and significant effect on motor vehicle taxpayer compliance. The convenience, speed, and efficiency provided by the e-Samsat system enhance taxpayers’ awareness and discipline in fulfilling their tax obligations. Furthermore, progressive tax is also proven to have a positive effect on taxpayer compliance. The application of higher tax rates based on the number of vehicles owned encourages a sense of responsibility and fairness among taxpayers. Simultaneously, the implementation of e-Samsat and progressive tax positively influences motor vehicle taxpayer compliance and contributes to the optimization of regional tax revenue. Therefore, continuous improvement of the e-Samsat system, along with the fair and transparent implementation of progressive tax policies, is essential to sustainably increase taxpayer compliance and support local revenue growth.

Page 21 of 21 | Total Record : 201

 17   18   19   20   21 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): Januari: Jurnal Kendali Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Kendali Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Kendali Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Kendali Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Kendali Akuntansi Vol. 2 No. 4 (2024): Oktober: Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli: Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober: Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli: Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April: Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi More Issue