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Novita Yuriska Br Sitorus; Della Anggely Br Damanik; Elly Nielwaty

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In Indonesia, many people own motorized vehicles but the tax distribution is still low. This shows that people are not obedient in making taxpayer payments. This research was conducted to find out and analyze how the compliance of taxpayers in Rumbai Subdistrict in increasing motor vehicle tax revenue. The research method used is a descriptive qualitative approach. However, there are still challenges in terms of socialization and public awareness of motor vehicle tax payments. Therefore, further efforts are needed in improving technological infrastructure and educational campaigns so that taxpayers can be more optimal in supporting effective and efficient public services. Because the higher the level of taxpayer compliance, the higher the local revenue will be obtained.

Irmawati Handayani Wahid; Anthon S. Y. Kerihi; Maria P. L. Muga

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

Dedek Kurniadi; Tata Sutabri

Switch : Jurnal Sains dan Teknologi Informasi 2024 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The Samsat Digital application is designed to improve efficiency and transparency in the management of motor vehicle taxes in South Sumatra. The main goal is to provide the best service to the public using information technology. The Samsat Digital application is an innovative solution that aims to make it easier for the public to access motor vehicle tax administration services. This application provides various features that allow users to make vehicle tax payments, check tax status, extend STNK, and search for information related to Samsat services online. Through mobile application-based technology, Samsat Digital seeks to reduce long queues at Samsat offices, increase time efficiency, and provide a more practical user experience. This system is equipped with secure authentication features, tax payment reminder notifications, and integration with various digital payment methods such as e-wallets, mobile banking, and credit cards.Keyword : Aplikasi Samsat Digital.

Juwilda Febrianti; Cecilia Engko; Alfrin Ernest Marthen Usmany

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

This research aims to empirically test the influence of field raids, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance.The data source used in this research is primary data through the results of distributing questionnaires to motor vehicle taxpayers at the Ambon City Samsat Office. The total sample in this research was 100 taxpayers using a convenience sampling technique. The data collection technique uses a questionnaire and the data analysis used to test the hypothesis is multiple linear regression analysis.The results of this research show that field raids have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, taxpayer awareness has a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, and tax sanctions have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City. Ambon City.  

Susilawati Susilawati; Eko Prasetyo

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional taxes in Indonesia can be classified based on the level of regional government, namely regional taxes at the provincial level and regional taxes at the district/city level. One source of regional tax revenue comes from motor vehicle tax (MVT) payments. The aim of this research is to analyze the influence of taxpayer awareness, application of E-Samsat, tax knowledge and tax sanctions on taxpayer compliance in paying motor vehicle tax in Kediri Regency. This research is a type of quantitative research with an associative approach. The number of samples used in this research was 100 respondents with the sampling technique used was Random Sampling. Data collection was carried out using the questionnaire method. The analysis technique used in this research is multiple linear regression analysis using several methods including descriptive statistical analysis, validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple regression analysis, f test and t test. In this research, the results showed that taxpayer awareness, application of E-Samsat, tax knowledge and tax sanctions had a positive effect on taxpayer compliance in paying motor vehicle tax at SAMSAT Katang Kediri.

Apprilia Apprilia; Desi Linggi Allo; Mika Mallisa; Yohanis Tasik Allo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to determine, firstly, the influence of implementing the e-Samsat system on motor vehicle taxpayer compliance, secondly the influence of tax sanctions on motor vehicle taxpayer compliance, thirdly the influence of implementing e-Samsat and tax sanctions on motor vehicle taxpayer compliance. Data collection techniques used questionnaires and documentation. The number of samples in this study was 93 respondents. The data analysis method uses the classic assumption test and t test. The research results show that there is an influence between e-Samsat and tax sanctions on the level of motor vehicle taxpayer compliance

Jesica Jesica; Mesi Melisa Lambe; Sita Yubelina Sabandar; Yohanis Tasik Allo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Efforts to improve taxpayer satisfaction are indeed targets in many regions. The key to achieving success is success in understanding taxpayer desires and satisfaction, so that SAMSAT is required to provide quality services and can provide added value to services for taxpayers. This research aims to determine taxpayer satisfaction with services at the Makassar II Samsat Office. The methods used in this research are the observation method and questionnaire method. The population studied in this research is vehicle tax payers at the Makassar II Samsat Office, Biringkanaya District, and the sample in this research is part of the population to be studied, totaling 100 tax payers. In this research, the type of data used is quantitative. The data analysis used is the process of organizing and sorting data into patterns, categories and basic units of description so that the themes can be found and working hypotheses can be formulated as suggested by the data. The results of this research show that the taxpayer satisfaction variable with services has a positive and significant effect which must provide an understanding regarding the level of taxpayer satisfaction with the services provided in order to provide a positive image of the Makassar II Samsat Office.

Aris Sunarya; Mariah bt Darus; Sri Khamariyah; Widyawati Widyawati; Nihayatus sholichah

Journal of Administrative and Sosial Science (JASS) 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Disinformation in public services is a systemic problem that hampers bureaucratic efficiency and directly harms citizens, particularly in motor vehicle administration units with dynamic procedures and frequently changing regulations. This study aims to analyze the SHOLAWAT BRO (Sosialisasi Lewat Whatsapp Broadcasting) innovation as a WhatsApp Broadcasting-based digital public communication system developed by UPT SAMSAT Malang Utara and Batu Kota to address service disinformation. The analysis was conducted using two theoretical frameworks: Rogers' Diffusion of Innovation Theory (2003) through five innovation attributes and Cangara's Digital Public Communication Model (2016) through six communication elements. This study employed a descriptive qualitative approach with data collection techniques consisting of in-depth interviews with seven informants, non-participatory observation, and documentation study, analyzed using the interactive model of Miles, Huberman, and Saldaña (2014) with data validity established through source and method triangulation. The findings indicate that SHOLAWAT BRO fulfills all innovation diffusion attributes and public communication elements synergistically, resulting in a decrease in document rejection rates from 8.5 percent to 1.7 percent, an 88.35 percent reduction in disinformation complaints, an increase in the Community Satisfaction Index on the information aspect from 2.61 to 3.71 on a four-point scale, and a 734.8 percent growth in registered contacts over three years of implementation. This study concludes that SHOLAWAT BRO represents an effective, inclusive, and highly replicable anti-disinformation digital public communication model for other public service agencies in Indonesia within the framework of bureaucratic digital transformation.

Era Lusiana Sianipar; Jusuf Leiwakabessy; Sherly Lewerissa; Audrey Leiwakabessy

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

One important component in the tax structure that provides revenue for the state is motor vehicle tax compliance. Tax sanctions, taxpayer awareness, tax expertise, and other factors can have an impact on motor vehicle tax compliance. For Latta Village residents, online vehicle tax payments using the Signal application are a simpler and more effective option. However, a small proportion of local residents are unable to utilize the application. Thus, this study aims to determine the impact of socialization on Latta Village community compliance in the procedure for paying motor vehicle taxes online through the Signal application, as well as to assist the community in paying motor vehicle taxes online without having to come and queue at Samsat.

Era Lusiana Sianipar; Jusuf Leiwakabessy; Sherly Lewerissa; Audrey Leiwakabessy

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

One important component in the tax structure that provides revenue for the state is motor vehicle tax compliance. Tax sanctions, taxpayer awareness, tax expertise, and other factors can have an impact on motor vehicle tax compliance. For Latta Village residents, online vehicle tax payments using the Signal application are a simpler and more effective option. However, a small proportion of local residents are unable to utilize the application. Thus, this study aims to determine the impact of socialization on Latta Village community compliance in the procedure for paying motor vehicle taxes online through the Signal application, as well as to assist the community in paying motor vehicle taxes online without having to come and queue at Samsat.

Martina Fariza; Wire Bagye

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2024 FKIP, Universitas Palangka Raya

Rapid advances in technology, especially through online and offline media, have changed the way people connect, access information and share views. YouTube has become the main platform for users to interact and distribute multimedia content, one of the contents of which is persuasive videos. Persuasive videos influence and convey messages to the public, such as raising awareness about the obligation to pay motor vehicle tax. The method used is the Multimedia Development Life Cycle (MDLC) method in making persuasive videos. MDLC stages include concept, design, material collection, assembly, testing, and distribution. The video was produced with a focus on motor vehicle tax payment guidelines, with a duration of 2 minutes 12 seconds. Evaluation carried out through a survey of STMIK Lombok students and verification by SAMSAT employees, shows that this video is effective in conveying information and increasing public understanding about the importance of paying motor vehicle tax. Respondents prefer presenting content via video rather than photos or writing.

Vita Adi Meli Yana; Bayu Kurniawan; Rita Meiriyanti

Jurnal Manajemen Bisnis Digital Terkini 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the Analysis of Knowledge and Awareness of Taxpayers on Compliance to Pay Motor Vehicle Tax Mediated by Tax Bleaching Policy (Case Study at Samsat Kota Semarang) The population used in the study was WP PKB which was recorded at SAMSAT Semarang City and the sample used was 385 SAMSAT Motor Vehicles Semarang City using purposive sampling. Data analysis in the study using Smart PLS software version 4.0. The R-Square value of the Tax Bleaching Policy variable is (0.869), this proves that the strength of the tax knowledge variable and taxpayer awareness can be explained through the Tax Bleaching Policy variable of 86.9% (moderate category). The R-Square value of the Taxpayer Compliance variable is (0.755), this shows that the strength of the tax knowledge variable and taxpayer awareness together with the Tax Bleaching Policy can be explained through the Taxpayer Compliance variable of 75.5% (moderate category).