Pengaruh E-Samsat, Drive Thru, Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Tabanan

Abstract

The purpose of the research was to analyze the influence on E-SAMSAT variables, drive thru, tax sanctions, and taxpayer awareness of motor vehicle taxpayer compliance. The population of this study is motor vehicle taxpayers registered at the SAMSAT Tabanan Office. The sample used in the study was 100 people who were applied based on the accidental sampling method. The analysis method used in measuring a hypothesis is multiple linear regression analysis. The resulting study shows that drive-thru services, tax sanctions, and taxpayer awareness have a positive effect on taxpayer compliance. Meanwhile, the E-SAMSAT variable, and the quality of service have no effect on the compliance of motor vehicle taxpayers. With any luck, this study will offer new thinking, expand knowledge, and add insight for interested parties regarding the level of compliance of motor vehicle taxpayers