Mobile Samsat Supported by E-Samsat Becomes a Compliance Factor for Motor Vehicle Taxpayers

Abstract

This study aims to analyze the influence of mobile SAMSAT services, e-SAMSAT services, and tax sanctions on motor vehicle taxpayer compliance (Case study in Bogor Regency, West Java).

The research methodology used is a quantitative method using primary data obtained from the results of distributing questionnaires to the community in the Samsat area of ​​Bogor Regency. The sampling technique uses purposive sampling. The data analysis technique uses multiple linear regression using descriptive statistical tests, data quality tests consist of validity and reliability tests and classical assumption tests (normality test, heteroscedasticity test and multicollinearity test) and t-statistic hypothesis tests to test the effect with an error rate of 5%.

The results of this study indicate that partially the mobile samsat service variable has no effect on motor vehicle taxpayer compliance. The e-samsat service variable has a positive effect on motor vehicle taxpayer compliance. The determinant coefficient of this study shows a figure of 48.8%. This shows that the variation of the independent variable of the mobile samsat service, e-samsat service, is able to explain the variation in the increase and decrease of the motor vehicle taxpayer compliance variable by 48.8% while the remaining 51.2% is influenced by other variables.