Jurnal Pendidikan Nusantara
Vol 2 No 2 (2022)

PENGARUH SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) MELALUI LAYANAN DRIVE THRU, SAMSAT KELILING, DAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK

Riza Frycilia Sofia Afidah (Unknown)

Article Info

Publish Date
15 Feb 2022

Abstract

This study aims to determine and examine the effect of the motor vehicle tax collection system (PKB) through drive thru services, mobile samsat, E-samsat on the compliance of two-wheeled motorized vehicle taxpayers in the samsat of Surakarta. The research method used in this study is a quantitative method. The data used is primary data obtained through the distribution of questionnaires to the taxpayers of two-wheeled motorized vehicles in the Surakarta City Samsat. The sampling method used accidental sampling with random sampling technique. The number of samples in this study were 138 respondents. Testing the hypothesis in this study using multiple linear regression analysis using the SPSS version 20 program. The results of this study indicate that the drive thru variable has no significant effect on motor vehicle taxpayer compliance. While the mobile samsat and E-samsat variables have a significant effect on motor vehicle taxpayer compliance.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Pendidikan Nusantara
Website

Abbrev

jpnu

Publisher

Sekolah Tinggi Ilmu Keguruan dan Pendidikan NU Tegal

Subject

Humanities Economics, Econometrics & Finance Education Mathematics Social Sciences

Description

Jurnal Pendidikan NUsantara merupakan Jurnal yang dikelola oleh LPPM STKIP NU Kabupaten Tegal, diterbitkan 2 kali dalam setahun (bulan Februari dan Agustus), yang memuat artikel penelitian (research article) di bidang kajian ilmu pendidikan dan sosial humaniora. Jurnal Pendidikan NUsantara ...