Krisnadwipayana International Journal of Management Studies
Vol 2, No 1 (2022): Krisnadwipayana International Journal of Management Studies

The Effect of E-Samsat Implementation, Tax Knowledge, Service Quality, and Tax Sactions on Motor Vehicle Tax payer Compliance in East Surabaya

Lysia Congda (Widya Kartika University)



Article Info

Publish Date
02 Aug 2022

Abstract

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.

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Journal Info

Abbrev

KIJMS

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The objective of this scholarly journal is to publish empirical research, theory, and concepts developed in management studies. The Comprehensive research methods including quantitative, qualitative, and mixed method research in accordance to enrich the scientific articles are welcome. The scope of ...