PENGARUH IMPLEMENTASI SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) MELALUI LAYANAN SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK
This research is a descriptive research with the title “The Influence of Vehicle Taxation Implementation Through Samsat Corner Service on Taxpayer Compliance”. This research is aimed to find out the influence of vehicle taxation implementation through samsat corner service on taxpayer compliance. Data instrument examination was performed by conducting validity test which used correlation coefficient and reliability test which used alpha cronbach. Analysis tools which used to find out the influence of significant variable were including Normality Test, Classical Assumption Test which consists of Multicolinearity Test, Autocorrelation Test and Heterokedasticity Test. We used Double Linear Regression Analysis as well as F Test (simultaneous) and T test (partial) to find out the variables influent. The results show that vehicle taxation system variable – which consists of tax access, facility, complaint center, and website – were significantly influent the taxpayer compliance. Website is the most significant vehicle taxation system variable through Samsat corner service in Mall Olympic Garden. This is because the website provides 24-hours service and provide complete information about the process and procedure to pay the vehicle tax through Samsat corner. Keywords: taxpayer compliance, samsat corner, vehicle tax, taxation system.
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