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

Penulis

DOI:

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

Kata Kunci:

E-samsat, Tax, Compliance

Abstrak

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.

Unduhan

Data unduhan tidak tersedia.

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Unduhan

Diterbitkan

2024-07-11

Terbitan

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

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Articles

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Cara Mengutip

[1]
M. K. Kurniawan dan V. S. Hidayat, “PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR”, COMPETITIVE, vol. 8, no. 2, hlm. 40–51, Jul 2024, doi: 10.31000/competitive.v8i2.11488.