E-Samsat计划、移动Samsat、纳税人满意度和税收社会化对机动车纳税人合规的影响

Ferry Setyo Wibowo, Aprilia Whetyningtyas, R. Handayani
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引用次数: 0

摘要

本研究旨在探讨电子税务稽查、移动税务稽查、纳税人满意度和税收社会化对机动车纳税人合规的影响。研究中使用的理论是计划行为理论和技术接受模型理论。这项研究是在总人口为532,303名纳税人的Grobogan SAMSAT办公室进行的。插图的大小是用slovin公式计算的,因此2021年必须征税的插图有406张。确定插图的程序使用偶然抽样。在本研究中使用原始数据收集信息。问卷分布和资料分析采用的方法是多元线性回归分析。研究结果表明,电子调查问卷、移动调查问卷和强制满意度对机动车税收合规性有正向影响,而税收社会化对机动车税收合规性没有影响。
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The The Influence of E-Samsat Program, Mobile Samsat, Taxpayer Satisfaction and Tax Socialization on Motor Vehicle Taxpayer Compliance
This research aims to identify the effect of e-Samsat, mobile Samsat programs, taxpayer satisfaction and tax socialization on motor vehicle taxpayer compliance. The theory used in research is the Theory of Planned Behavior and the Technology Acceptance Model theory. This research was attempted at the Grobogan SAMSAT Office with a total population of 532,303 taxpayers. The size of the illustrations is calculated using the slovin formula so that 406 illustrations in 2021 must be taxed. The procedure for determining illustrations uses accidental sampling. Collecting information in this study using primary data. Distribution of questionnaires and information analysis method used is a multiple linear regression analysis. The research results show that the e-samsat, mobile samsat and mandatory satisfaction programs have a positive effect on motor vehicle tax compliance while tax socialization has no effect on motor vehicle tax compliance.
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