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Pengaruh Program Pelayanan SAMSAT, Insentif Pajak dan Kesadaran Pajak Terhadap Tingkat Kepatuhan Pembayaran Pajak Kendaraan Bermotor pada SAMSAT Kota Gorontalo

Year: 2025

Type: article

Abstract: The aim of this research is to determine the effect of the Samsat service program, tax incentives and tax awareness on the level of compliance with motor vehicle tax payments in Gorontalo City Samsat. The type of method used in this research is a quantitative method with data collection techniques using questionnaire surveys and observation. The number of respondents in this study was 100 respondents consisting of motor vehicle taxpayers registered with the Gorontalo City Samsat. The tool used in this research uses multiple linear regression analysis. The research results show that 1. The Samsat service program has a positive and significant effect on the level of compliance with motor vehicle tax payments. 2. Tax incentives have a positive and significant effect on the level of compliance with motor vehicle tax payments. 3. Tax awareness has a positive and significant effect on the level of compliance with motor vehicle tax payments. 4. Simultaneously, the Samsat service program, tax incentives and tax awareness have a positive effect on the level of compliance with motor vehicle tax payments.

Source: Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah

DOI: 10.47467/alkharaj.v7i2.5717

Authors: Putra Mahmud, Ayu Rakhma Wuryandini, Nurharyati Panigoro

Institution: State University of Gorontalo

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Sustainable cities and communities, Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4408080926

FWCI:

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