PENGARUH KESADARAN, SANKSI, SAMSAT DRIVE THRU, PELAYANAN FISKUS, DAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Tax is one of the income for the State that is paid by individuals or entities.  Therefore, compliance to pay taxes is important to increase State income. This study aims to determine the effect of taxpayer awareness (X1), tax sanctions (X2), samsat drive-thru system (X3), tax administration services (X4), and implementation of e-samsat (X5) on motor vehicle taxpayer compliance (Y) at SAMSAT Office Denpasar City.

The population of this study were all taxpayers registered at SAMSAT Office Denpasar City. Determination of the sample in this study was carried out using accidental sampling technique (sampling by distributing a number of questionnaires that can be returned and can be processed). Data obtained through distributing questionnaires to taxpayers registered at SAMSAT Office Denpasar City. The method of analysis used in this study uses multiple linear regression which previously carried out the classical assumption test.

The results of this study indicate that taxpayer awareness, tax sanctions, and the application of e-Samsat have a positive effect on taxpayer compliance. While the Samsat  drive thru system and tax authorities have a negative effect on taxpayer compliance.