Pengaruh Implementasi Program E – Samsat, Kualitas Pelayanan, Sosialisasi Perpajakan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Empiris di Kantor Samsat Balige Kabupaten Toba)

Abstract

This study was conducted to examine the effect of the implementation of the e - samsat program, service quality, tax socialization, and tax sanctions on vehicle taxpayer compliance. This research uses nonprobability sampling technique with incidental sampling method to determine the research sample. By using the slovin formula, a sample of 100 taxpayers was obtained. The results of the study based on the partial multiple linear regression test results, the t test results show that: (1) the variable implementation of the e - samsat program has a positive and significant effect on taxpayer compliance, (2) the service quality variable has a positive and significant effect on taxpayer compliance, (3) the tax socialization variable has a positive and significant effect on taxpayer compliance, (4) the tax sanction variable has a positive and significant effect on motor vehicle taxpayer compliance at the Balige Samsat Office, Toba Regency.