Effect of Tax Socialization, Taxpayer Awareness and Implementation of E-SAMSAT on Taxpayer Compliance Motor Vehicle

Taxes Socialization; Taxpayer Awareness; Application of E SAMSAT; Motorized Vehicles Taxpayer Compliance

Abstrak

This study aims to determine the effect of tax socialization, taxpayer awareness, and the application of e Samsat on motor vehicle tax compliance in Bachelor of Accounting students at Pamulang University. The population in this study were all Bachelor of Accounting students at Pamulang University. Based on the simple random sampling method, the total sample obtained was 121 respondents. This research is a type of quantitative research with data collection methods used are primary data, namely data in the form of opinions from research subjects (respondents) using survey methods obtained through filling out questionnaires by respondents, data in this study were obtained from distributing questionnaires . Testing the hypothesis in this study uses the multiple linear regression analysis method which is processed through SPSS 25. Based on the test results, it is found that tax socialization, taxpayer awareness, and the application of e-samsat simultaneously have a significant effect on motor vehicle taxpayer compliance. This study also found that tax socialization has a significant negative effect on motor vehicle taxpayer compliance. Meanwhile, taxpayer awareness and the application of e Samsat have an effect on motor vehicle tax compliance.