Kepatuhan Wajib Pajak Kendaraan Bermotor: Analisis Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan

Kurniawan, Miko Katon and Hidayat, Vinny Stephanie (2024) Kepatuhan Wajib Pajak Kendaraan Bermotor: Analisis Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan. Competitive Jurnal Akuntansi dan Keuangan, 8 (2). pp. 40-51. ISSN 2549-791X

	Text 8. COMPETITIVE 1.1 Cover + Daftar isi + Artikel.pdf Download (1050Kb)
	Text 8. Turnitin_Kepatuhan Wajib Pajak.pdf Download (3477Kb)

Abstract

The largest income for the state comes from taxes, one of which is motor vehicle tax. The aim of this research is to examine the application of e-Samsat and tax sanctions in influencing motor vehicle taxpayer compliance with Cimahi Samsat. For this reason, a sample of 70 taxpayers registered with the Cimahi Samsat was selected. Data was obtained through distributing questionnaires. In this research, Researcher used multiple regression analysis, which previously carried out validity and reliability testing and continued with classic assumption tests in the form of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. Then test the hypothesis using the T test. The 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 taxpayer compliance.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Kurniawan, Miko Katon UNSPECIFIED UNSPECIFIED Author Hidayat, Vinny Stephanie UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	E-samsat, Tax, Compliance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Perpustakaan Maranatha
Date Deposited:	18 Apr 2025 14:26
Last Modified:	18 Apr 2025 14:26
URI:	http://repository.maranatha.edu/id/eprint/34445

Actions (login required)

View Item