CD Skripsi
Pengaruh Implementasi e-Samsat, Sanksi Pajak Dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Pekanbaru
This study aims to examine the influence of e-SAMSAT implementation, tax sanctions and tax services on motor vehicle taxpayer compliance in Pekanbaru City. This research is quantitative research. The population in this study were individual motor vehicle taxpayers who used e-SAMSAT services in Pekanbaru City, Riau Province and the method used in sampling was purposive sampling. The type of data used in this research is primary data. The data collection technique used in this research is by using a questionnaire. The analytical method used is Multiple Regression Analysis using SPSS version 26.00. The statistical results in this study show that the variables e-SAMSAT Implementation, Tax Sanctions, and Tax Services have an influence on motor vehicle taxpayer compliance.
Keywords: Implementation of e-SAMSAT, Tax Sanctions, and Tax Services on Motor Vehicle
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