The Effect Of Tax Socialization And Mobile Samsat Services On Motor Vehicle Taxpayer Compliance At SAMSAT Sumedang Regency

Abstract

Problems related about Taxpayer Compliance still often arise, especially regarding to Motor Vehicle Taxes.  Therefore,  the  efforts  are  needed  to  improve  taxpayer  compliance,  one  of  which  is  the Socialization of Taxation and Mobile Samsat Services. This present study aims to determine partially and simultaneously  the  effect  of  Tax  Socialization  and  Mobile  Samsat  Services  on  Motorized  Vehicle Taxpayer Compliance. This research employed quantitative approach. The number of research samples was 100 respondents using the Simple Random Sampling method. The analysis used is multiple linear

Keywords:

Tax Socialization, Mobile Samsat Service, Taxpayer Compliance.

Corresponding Author:

Ai Anita Karolina1, Prodi Akuntansi,

regression analysis. Data processing using the IBM SPSS 25 program. The results showed that the

Socialization of Taxation and Mobile Samsat Services had a simultaneous and signifi cant effect on the Compliance  of  Motor  Vehicle  Taxpayers  at  SAMSAT  Sumedang  Regency.  This  is  indicated  by the regression equation Y =16,350 +0,142. + 0,509. The result of the coefficient of determination test to determine the amount of contribution given by the Socialization of Taxation and Mobile Samsat Services to the Compliance of Motor Vehicle Taxpayers is 55.1%. Furthermore, according to the results of the t-test, Tax Socialization has no effect on taxpayer compliance  < (1,561<1,985). Meanwhile, Mobile Samsat Service has a significant effect on Taxpayer Compliance as seen from

>   (5,452>1,985).