IMPLEMENTASI E- SAMSAT UNTUK MEMBANGUN KEPERCAYAAN DAN KEPATUHAN PAJAK KENDARAAN BERMOTOR

Sri Rahayu; Barkah Rosadi; Muhammad Yusuf Alhadihaq

doi:10.35817/publicuho.v6i2.145

##article.authors##

Sri Rahayu Sekolah Tinggi Ilmu Administrasi Bandung
Barkah Rosadi Sekolah Tinggi Ilmu Administrasi Bandung
Muhammad Yusuf Alhadihaq Sekolah Tinggi Ilmu Administrasi Bandung

##semicolon##

https://doi.org/10.35817/publicuho.v6i2.145

##semicolon##

e-Samsat##common.commaListSeparator## Tax Compliance##common.commaListSeparator## Trust

##article.abstract##

The research objective is to evaluate the implementation of E-Samsat as a tool to build trust and increase taxpayer compliance in paying motor vehicle taxes. The research method is a causal study with a questionnaire as a data collection tool. The affordable sample in this study is motor vehicle taxpayers who use E-Samsat in Bandung Regency, as many as 227. Inferential analysis to test the relationship of variables using covariant SEM with SPSS tools 25 The results show that using E-Samsat positively relates to trust and compliance taxpayers in paying motor vehicle tax. E-Samsat can increase the trust and compliance of taxpayers in paying motor vehicle taxes. E-Samsat can be an effective solution to increase taxpayer trust and compliance in paying motor vehicle taxes. The practical implication of this research is that the government and tax agencies can increase the use of E-Samsat to build trust and increase taxpayer compliance in paying motor vehicle taxes. This research can also be the basis for further research on the use of technology in improving tax compliance and public financial management.

##submission.authorBiographies##

##submission.authorWithAffiliation##

##submission.citations##

Aprilianti, A. A. (2021). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Insentif Pajak, Dan Sistem E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotordi Masa Pandemi Covid-19. Assets: Jurnal Ekonomi, Manajemen Dan Akuntansi, 11(1), 1-20.

Bhagaskara, K., Pramukty, R., & Yulaeli, T. (2023). Pengaruh Tingkat Pendapatan, Kesadaran Wajib Pajak dan Penerapan Sistem E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua:(Studi Kasus Pada Kantor Samsat Kota Bekasi). Profit: Jurnal Manajemen, Bisnis dan Akuntansi, 2(1), 74-88.

Ekawanti, P. (2022). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Sanksi Pajak, Penerapan E-Samsat, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor Di Kabupaten Sleman).

Haribowo, I. (2022) Pengaruh Kepuasan Wajib Pajak, Insentif Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Trust Sebagai Variabel Moderasi (Bachelor's thesis, Fakultas Ekonomi dan Bisnis UIN jakarta).

Idamayanti, R. F. (2018). Analisa Penggunaan Layanan E-Samsat Jatim Terhadap Penerimaan Pajak Kendaraan Bermotor. Thesis. Institut Teknologi Sepuluh Nopember Surabaya Tidak dipublikasikan

Khan, A., Krishnan, S., & Dhir, A. (2021). Electronic government and corruption: Systematic literature review, framework, and agenda for future research. Technological Forecasting and Social Change, 167, 120737.

Manda, M. I., & Ben Dhaou, S. (2019, April). Responding to the challenges and opportunities in the 4th Industrial revolution in developing countries. In Proceedings of the 12th international conference on theory and practice of electronic governance (pp. 244-253).

Nashihah, D. (2021). Pengaruh Penerapan E-Samsat dan Sanksi Pajak terhadap Kepatuhan dengan Kesadaran sebagai Variabel Intervening Kabupaten Pati (Doctoral dissertation, IAIN KUDUS).

Pradhani, F. A., & Sari, J. (2022). Peran Lingkungan Dalam Memoderasi Penerapan E-Filling Dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak. Jurnal Akademi Akuntansi, 5(2), 279-295.

Rizal, A. S. (2019). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(1), 76. https://doi.org/10.32493/jiaup.v7i1.2508

Weerakkody, V., El-Haddadeh, R., Sabol, T., Ghoneim, A., & Dzupka, P. (2012). E-government implementation strategies in developed and transition economies: A comparative study. International Journal of Information Management, 32(1), 66-74.

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), 1(1), 11-19.

Zilda, M. F., Miradhia, D., & Pancasilawan, R. (2022). IMPLEMENTASI PROGRAM E-SAMSAT DI JAWA BARAT. JANE-Jurnal Administrasi Negara, 13(2), 161-170.