The The Effect Of E-Samsat Implementation, Tax Knowledge, Service Quality, And Tax Sanctions On Motor Vehicle Taxpayer Compliance In East Surabaya

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-04-30 DOI:10.47153/afs22.3652022

Lysia Congda

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引用次数: 0

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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E-Samsat实施、税收知识、服务质量和税收制裁对东泗水机动车纳税人合规的影响

影响纳税人履行好公民义务的因素之一是纳税的合规性。纳税人的合规性是实现税收目标的重要因素。纳税人的合规性越高，增加的税收就越高，反之亦然。本研究使用的问卷为100份，样本的确定采用偶然抽样的方法。数据收集采用问卷调查法。研究方法包括描述性统计分析、效度检验、康复检验、经典假设检验(正态性检验、多重共线性检验、异方差检验)、多元线性回归分析、t检验等。本研究结果表明，E-Samsat和税收制裁的应用对东泗水市机动车纳税人的合规性有积极的影响。而税收知识和服务质量对东泗水机动车纳税人的合规性没有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.