PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Authors

DOI:

https://doi.org/10.31000/competitive.v8i2.11488

Keywords:

E-samsat, Tax, Compliance

Abstract

The aim of this research is to examine the application of e-Samsat and tax sanctions in influencing motor vehicle taxpayer compliance with the Cimahi Samsat. For this reason, a sample of 70 people was selected. Data was obtained through distributing questionnaires. Multiple regression analysis was the technique applied for data analysis. Verified test results show that the implementation of e-Samsat has no effect on taxpayer compliance and tax sanctions have a positive and significant effect on tax compliance.

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Published

2024-07-11

Issue

Vol. 8 No. 2 (2024): Competitive Jurnal Akuntansi dan Keuangan

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