Ref
Mochammad Dicky Eldiansyah Suparman, Sri Yani Kusumastuti
Mufakat: Jurnal Ekonomi, Manajemen dan Akuntansi; Vol. 2 No. 5 (2023): Mufakat: Jurnal Ekonomi, Manajemen dan Akuntansi; 48-58 ; 2986-609X ; 10.572349/mufakat.v2i5
Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Layanan E-Samsat, Penerapan E- Samsat dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Data yang diperoleh merupakan hasil dari pengisian kuesioner yang dilakukan oleh responden, yaitu sebanyak 260 Wajib Pajak yang menggunakan layanan E-Samsat. Metode analisis yang
digunakan adalah structural equation model yang diolah menggunakan SPSS 25 dan AMOS 24.
Penelitian ini menunjukkan bahwa Kualitas Layanan E-Samsat berpengaruh signifikan terhadap terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor, Penerapan E-Samsat berpengaruh signifikan terhadap terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dan Sanksi Pajak tidak berpengaruh terhadap terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Keywords: Kualitas Layanan E-Samsat; Penerapan E-Samsat; Penegakan Sanksi Pajak; Kepatuhan Wajib Pajak Kendaraan Bermotor
Maudy Sindia, Mawar Mawar
Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP); Vol 4 No 2 (2022): Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP); 118-124 ; 2798-5539 ; 10.24036/jmiap.v4i2
[link]: http://jmiap.ppj.unp.ac.id/index.php/jmiap/article/view/489
The application of E-Samsat in South Jakarta is considered as an alternative that has more advantages, even so there are still some taxpayers who do not fulfill their tax obligations, including in terms of paying motor vehicle tax. The purpose of this study is to determine the effect of the application of Electronic Samsat on the compliance of motor vehicle taxpayers at the South Jakarta samsat office. In this study using associative methods with a quantitative approach. The results of this study explained that the application of E-Samsat had a significant and positive effect on motor vehicle taxpayer compliance at the South Jakarta samsat office. This can be seen in the results of the correlation coefficient test of 0.823 which can be interpreted to have a strong influence and the results of the determination coefficient test that the application of Electronic Samsat has an effect of 67.7% on the compliance of motor vehicle taxpayers at the South Jakarta samsat office.
Keywords: not available
Ferry Setyo Wibowo, Aprilia Whetyningtyas, Retno Tri Handayani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS); Vol 4 No 4 (2023): May 2023; 1368-1373 ; 2685-869X ; 10.47065/ekuitas.v4i4
[link]: https://ejurnal.seminar-id.com/index.php/ekuitas/article/view/3278
This research aims to identify the effect of e-Samsat, mobile Samsat programs, taxpayer satisfaction and tax socialization on motor vehicle taxpayer compliance. The theory used in research is the Theory of Planned Behavior and the Technology Acceptance Model theory. This research was attempted at the Grobogan SAMSAT Office with a total population of 532,303 taxpayers. The size of the illustrations is calculated using the slovin formula so that 406
illustrations in 2021 must be taxed. The procedure for determining illustrations uses accidental sampling. Collecting information in this study using primary data. Distribution of questionnaires and information analysis method used is a multiple linear regression analysis. The research results show that the e-samsat, mobile samsat and mandatory satisfaction programs have a positive effect on motor vehicle tax compliance while tax socialization has no effect on motor vehicle tax compliance.
Keywords: not available
Listio Wuryanto, Ummi Sadiati, Muhammad Nur Afif
JURNAL AKUNIDA; Vol 5, No 2 (2019): December; 15-31 ; 2550-0708 ; 2442-3033 ; 10.30997/jakd.v5i2
[link]: https://ojs.unida.ac.id/JAKD/article/view/2250
Kepatuhan Wajib Pajak merupakan pemenuhan kewajiban perpajakan yang dilakukan oleh wajib pajak dalam rangka pemberian kontribusi bagi pembangunan Negara yang diharapkan dalam pemenuhannya dilakukan secara sukarela. Penelitian ini bertujan untuk
mengetahui pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan dan Penerapan E- Samsat terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor (Studi Empiris pada SAMSAT Kota Bogor). Desain penelitian ini menggunakan metode survey yang bersifat deskriptif asosiatif. Pengambilan sampel dalam penelitian ini berjumlah sebanyak 400 wajib pajak kendaraan bermotor yang terdaftar di SAMSAT Kota Bogor. Pengumpulan data menggunakan teknik survey yaitu dengan melakukan penyebaran kuisioner. Teknik
pengambilan sampel menggunakan probability sampling. Pengumpulan data menggunakan teknik survey yaitu menggunakan analisis regresi linier berganda dengan menggunakan program SPSS 20. Semua instrumen penelitian valid dan reliabel, serta model yang digunakan layak untuk menjelaskan variabel Kepatuhan Wajib Pajak Kendaraan Bermotor. Hasil analisis dan pengujian hipotesis yang dilakukan menunjukkan bahwa secara simultan maupun parsial Pengetahuan Perpajakan, Sosialisasi Perpajakan dan Penerapan E-
Samsat berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Serta faktor yang dominan dalam Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor adalah variabel Penerapan E-Samsat yaitu sebanyak 49.9%.
Keywords: Accounting; Pengetahuan; Sosialisasi; E-Samsat; Kepatuhan; Wajib Pajak
Internasional jurnal
Yuda Rian Bahari , V. Herawaty
Published in Devotion : Journal of… 14 August 2023
Economics, Business
Devotion : Journal of Research and Community Service
This study aims to examine and analyze the effect of fiscal incentives for motor vehicle taxes, tax socialization, and the e-samsat system on
taxpayer compliance with taxpayer awareness as a moderating variable
during the Covid-19 pandemic. The data used is primary data in the form
of a questionnaire given to respondents to answer. The sample method
uses a purposive sampling technique. Of the active vehicle population in
the South Jakarta city area, there are 1,182,322 taxpayers, based on
calculations using the slovin formula, 100 taxpayers are taken. The
analytical method used in this study is moderated regression analysis
(MRA). The results of hypothesis testing show that fiscal incentives have a
significant positive effect on taxpayer compliance, tax socialization has a
significant positive effect on taxpayer compliance, the e-samsat system
has no significant positive effect on taxpayer compliance, taxpayer
awareness has a significant positive effect on taxpayer compliance,
awareness taxpayers do not strengthen the effect of fiscal incentives on
taxpayer compliance, taxpayer awareness does not strengthen the effect
of tax socialization on taxpayer compliance, and taxpayer awareness does
not strengthen the effect of the e-samsat system on taxpayer compliance
Aliya Zhalsabilla Dewantari , Sari Andayani
Published in International Journal of… 6 November 2023
Economics, Business
This study aims to find empirical evidence about taxpayer awareness's effect on motor vehicle tax compliance moderated by tax socialization.
The population in this study are taxpayers of two-wheeled and four- wheeled motorized vehicles registered at the Bojonegoro SAMSAT Office reported in 2022. The sample used is part of the population. The models obtained were 100 respondents who were calculated using the Slovin formula. The data was collected in this study through surveys and
questionnaires distributed to taxpayers at the SAMSAT and Google offices.
The analysis technique uses the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach with the SmartPLS 4.0 software application. The results of this study indicate that taxpayer awareness has a significant influence on motor vehicle tax compliance.
However, tax socialization weakens taxpayer awareness of taxpayer compliance
The Effect of E-Samsat Implementation, Tax Knowledge, Service Quality, and Tax Sactions
on
Motor Vehicle Tax payer Compliance in East Surabaya
Lysia Congda
Economics, Business
KRISNADWIPAYANA INTERNATIONAL JOURNAL OF…
30 June 2022
One of the things that affects the taxpayer in carrying out his obligations as a good citizen is compliance in paying taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher
the compliance of the taxpayer, the higher the tax revenue will increase, and vice versa. The questionnaire used in this study were 100
questionnaire with the determination of samples is using the method of accidental sampling. Data collection is done by questionnaire method.
There are several research methods used to achieve this research objective including descriptive statistical analysis, validity test, rehabilitation test, classical assumption test (normality test,
multicollinearity test, heteroskedasticity test), multiple linear regression
analysis, and t test.The results of this study show that the application of E-
Samsat and tax sanctions has a positive effect on
the compliance of motor vehicle taxpayers in East Surabaya. While The Knowledge of Taxation, and Quality of Service has no effect on
the compliance of east Surabaya motor vehicle taxpayers.
Pajak
(!) Undang-Undang No. 28 tahun 2007;
(2) Mardiasmo (2016)
1.2.Resmi (2017)
1.3.Wulandari &
Iryanie (2018)
1.4.Karmila
(2018) Pajak Daerah
1. Undang-
Undang No.
28 tahun 2009
2. Karmila
(2018)
3. Anggoro
(2017) Pajak Kendaraan Bermotor
1. Undang-
Undang No.
28 tahun 2009
2. Wulandari &
Iryanie (2018)
3. Anggoro
(2017)
4. Peraturan
Daerah Jawa Barat Nomor 13 Tahun 2011
Teori : Pemeriksaan Pajak
1. Undang-
Undang No. 28 Tahun 2007
2. Mardiasmo
(2016)
3. Waluyo
(2020)
4. Peraturan
Menteri Keuangan Nomor 1 7/PMK.0 3/2007 Pemeriksaan Pajak Daerah
1. Anggoro
(2017)
2. Keputusan
Menteri Dalam Negeri Nomor 173 Tahun 1997
3. Peraturan
Daerah Jawa Barat Nomor 9 Tahun 2019 Sosialisasi Pajak
1. Soemarso
(2016)
2. Sumarsan
(2017)
3. Wahono
(2016)
Sanksi Pajak
1. Mardiasmo
(2018)
2. Rahayu
(2017) Teknologi Informasi E- Samsat
1. Badan
Pendapatan Daerah Jawa Barat Kepatuhan Wajib Pajak
1. Sumarsan
(2017)
2. Mardiasmo
(2018)
3. Rahayu
(2017)
4. Hutagaol
(2016)
