THE EFFECT OF E-SAMSAT, TAXPAYER AWARENESS, SERVICE QUALITY, AND SANCTIONS ON MOTOR VEHICLE TAXPAYER COMPLIANCE

ABSTRACT:Taxpayer compliance is a condition in which the taxpayer fulfills its tax obligations in accordancewith the applicable taxation provisions. The purpose of this study was to obtain empirical evidence regardingthe effect of E-SAMSAT, taxpayer awareness, service quality, and sanctions on motor vehicle taxpayercompliance. This research was conducted at the SAMSAT Joint Office in Karangasem Regency. The samplingmethod used was accidental sampling. The number of samples was calculated using the Slovin formula in orderto obtain 100 samples. The data was collected through a survey method with a questionnaire instrument. Theanalysis technique used is multiple linear regression. Based on the analysis, it was found that E-SAMSAT,taxpayer awareness, service quality, and sanctions had a positive effect on motor vehicle taxpayer compliancein Karangasem Regency.

KEYWORDS: E-SAMSAT, taxpayer awareness, service quality, sanctions, taxpayer compliance