Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor
Abstract
The research aims determine the effect of e-SAMSAT, SAMSAT roving, and taxpayer satisfaction on motor vehicle taxpayer compliance. The theories used in this study are Theory of Planned Behavior and the Technology Acceptance Model theory. This research was conducted at the Joint Office of SAMSAT Karangasem with a total population of 205,849 taxpayers and sample size was calcula.ted using the Sl.ovin form.ula so that the sample size was 100 taxpayers. The method of determining the sample using accidental sampling is taking samples by chance. Data collect.ion was carr.ied out by distributing questio.nnaire, and the analy.sis technique used was multi.ple linear regress.ion analysis. Based on resul.ts of the analy.sis, it is concluded that the e-SAMSAT program, SAMSAT roving, and taxpayer satisfaction have a positive effect on motor vehicle taxpayers compliance at the Joint Office of SAMSAT Karangasem.
Keywords: E-SAMSAT Program; SAMSAT Roving; Tax Payer’s Satisfaction; Taxpayer Compliance.
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References
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Ardiyanti, N. P. M., & Supadmi, N. L. (2020). Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Penerapan Layanan SAMSAT Keliling pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2020.v30.i08.p02
Ariyanto, D. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control. https://doi.org/10.1108/JMLC-06-2019-0047
Awaluddin, I. S. N. W. O. R. D. (2017). Pengaruh Kualitas Pelayanan Dan Kepuasan Wajib Pajak Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor. Jurnal Akuntansi Dan Keuangan Volume II/2/Oktober 2017.
Awaluddin, I., & Tamburaka, S. (2017). The Effect of Service Quality and Taxpayer Satisfaction on Compliance Payment Tax Motor Vehicles at Office One Roof System in Kendari. The International Journal of Engineering and Science (IJES).
Chau, G., & Leung, P. (2009). A critical review of Fischer tax compliance model : A research synthesis. Journal of Accounting and Taxation.
Davis, J. S., Hecht, G., & Perkins, J. D. (2003). Social behaviors, enforcement, and tax compliance dynamics. In Accounting Review. https://doi.org/10.2308/accr.2003.78.1.39
Dewi, I. G. A. M. R., & P, K. W. L. (2019). Efektivitas E-Samsat, Pajak Progresif Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmiah Akuntansi Dan Bisnis. https://doi.org/10.38043/jiab.v4i1.2151
Doran, M. (2009). Tax penalties and tax compliance. Harvard Journal on Legislation.
Ghouri, A. M., Khan, N. R., & Abdul Kareem, O. B. (2016). Improving Employees Behavior through Extension in Theory of Planned Behavior: A Theoretical Perspective for SMEs. International Journal of Business and Management. https://doi.org/10.5539/ijbm.v11n11p196
Hartana, I. M. G., & Merkusiwati, N. K. L. A. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v25.i02.p26
Hertiarani, W. (2016). Implementasi Kebijakan E-Samsat Di Jawa Barat. Jurnal Ilmu Administrasi : Media Pengembangan Ilmu Dan Praktek Administrasi.
Mutia, N., & Hamta, F. (2020). Pengaruh Penerapan Samsat Keliling, Samsat Corner Dan Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Batam. Measurement : Jurnal Akuntansi. https://doi.org/10.33373/mja.v14i1.2439
Nyoman, N., Mahaputri, T., & Noviari, N. (2016). Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak. 17(32), 2321–2351.
Pau, M., & Hammer, T. (2013). Sediment mapping and long-term monitoring of currents and sediment fluxes in pockmarks in the Oslofjord, Norway. Marine Geology. https://doi.org/10.1016/j.margeo.2013.09.012
Pertiwi, A. (2013). Pengaruh Sanksi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Perpajakan. Jurnal Dan Majalah Ilmiah UNIKOM.
Razak, ndash; (2013). Evaluating taxpayers attitude and its influence on tax compliance decisions in Tamale, Ghana. Journal of Accounting and Taxation. https://doi.org/10.5897/jat2013.0120
Rohemah, R., Kompyurini, N., & Rahmawati, E. (2016). Analisis Pengaruh Implementasi Layanan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Kabupaten Pamekasan. Jurnal InFestasi.
Suseno, J., & Sani, S. (2018). Pengaruh Kepuasan Wajib Pajak, Penegakan Sanksi Pajak Dan Keadilan Distributif Terhadap Kepatuhan Wajib Pajak Di Kota Pontianak. Jurnal Ekonomi Integra. https://doi.org/10.51195/iga.v8i1.113
Torgler, B. (2005). Tax morale and direct democracy. European Journal of Political Economy. https://doi.org/10.1016/j.ejpoleco.2004.08.002
Wardani, D. K., & Juliansya, F. (2018). Pengaruh Program E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta). Jurnal Akuntansi & Manajemen Akmenika.
Wardani, D. K., & Rumiyatun, R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Akuntansi. https://doi.org/10.24964/ja.v5i1.253
Winasari, A. (2020). Pengaruh Pengetahuan, Kesadaran, Sanksi, Dan Sistem E-SAMSAT Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Subang. (Studi Kasus Pada Kantor Samsat Subang). Prisma (Platform Riset Mahasiswa Akuntansi).
Winerungan, O. L. (2013). Sosialisasi Perpajakan, Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan Wpop Di Kpp Manado Dan Kpp Bitung. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi. https://doi.org/10.35794/emba.v1i3.2301
Published
2021-08-26
How to Cite
MEGAYANI, Ni Komang Megi; NOVIARI, Naniek.
Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 8, p. 1936-1946, aug. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/67186>. Date accessed: 16 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i08.p05.
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