Analysis of The Influence of SAMSAT Mobile (Tax Awareness, Tax Knowledge, Service Quality, Tax Sanctions) on Taxpayer Compliance in The Context of Motor Vehicle Tax Revenue in South Labuhan Batu Regency

Abstract

Motor vehicle tax revenue is reported in the provincial budget, which is used to finance regional expenditures Motor vehicle tax is paid by motor vehicle owners every year. Payment can be made through the SAMSAT joint office established by the local government in each region. This type of research includes quantitative descriptive research which aims to describe whether mobile Samsat has a role in increasing motor vehicle tax revenue using statistical data, respondent survey data, and so on to process data. This study examines the role of the influence of Mobile Samsat in increasing motor vehicle tax revenue in the Pinang City area. The population in this study were taxpayers who paid motor vehicle taxes at the Pinang City UPT Samsat Office. The taxpayer population of the Pinang City Samsat Office in 2020 amounted to 7,707 taxpayers. Respondents in this study amounted to 100 samples obtained using the Slovin formula. Primary data was taken by giving questionnaires directly to respondents and interviewing respondents. Furthermore, primary data is classified into several distribution tables based on education and income levels. The results of the study can be concluded that Tax Awareness partially has a positive and significant effect on the dependent variable Taxpayer Compliance, Tax Knowledge partially has a positive and significant effect on the dependent variable Taxpayer Compliance, Tax Service Quality partially has a positive and significant effect on the dependent variable Taxpayer Compliance, Tax Sanctions partially has a positive and significant effect on the dependent variable Taxpayer Compliance. Tax awareness variables (X1), tax knowledge (X2), tax service quality (X3), and tax sanctions (X4) together (simultaneously) affect the taxpayer compliance variable (Y).