THE EFFECT OF TAXPAYER AWARENESS LEVEL AND E-SAMSAT IMPLEMENTATION ON TAXPAYER COMPLIANCE WITH TWO WHEEL MOTOR VEHICLES (Case Study at BAPENDA DKI Jakarta Pusat )
Abstract
Abstract
This research aims to recognize influence level understanding Required tax as well as implementation of e -samsat to obedience Required tax vehicle motorized wheel 2(research problem Bapenda dki Jakarta). Type research this use the procedure quantitative associative with use method analysis multiple linear regression. Amount population no known as well as illustration 30. Based on the purposive sampling method of collection information use questionnaire with Likert scale 1 to 12. Equipment analysis use analysis multiple linear regression with Excel and SPSS type 26. Results of this research showing if Understanding Required tax influence positive by Partial as well as significant to taxpayer compliance, with _ results tcount 2, 730 > ttable 1, 984723 and score significant 0, 008 < 0, 05. Implementation of E- Samsat influence negative by Partial to Taxpayer compliance, with _ results tcount - 1, 364 < ttable 1, 984723 and score significant 0, 176 > 0, 05. Significantly simultaneous Taxpayer understanding _ as well as Implementation of E- Samsat influence as well as significant to Taxpayer compliance, with _ results fcount 3, 730 > ftable 2, 70 and score significant 0.028 < 0.05. Coefficient determination showing if variable in research this influence by 7.1%.
Keywords: Understanding of Taxpayers, E - Samsat Applications, Compliance
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