Kepatuhan Pajak Kendaraan Bermotor Studi Komparasi Sistem Pajak Manual dan Digital


  • Linta Alafta Hamdi Departemen Akuntansi, Universitas Stikubank, Semarang
  • Pancawati Hardiningsih Departemen Akuntansi, Universitas Stikubank



Number of Vehicles, Vehicles Not Re-registering, E-Samsat, Motor Vehicle Tax, Mann Whitney U


Motor Vehicle Tax (MVT) receipts are influenced every year by increased ownership of motor vehicles. The study aims to analyze and distinguish between two methods of manual and electronic tax payment, as well as the number of motor vehicles and unregistered vehicles. This research method uses quantitative sample purposive sampling. This data source is derived from secondary data, which is a summary of PKB (Motor Vehicle Tax) receipts for the period 2021-2023 obtained from Samsat Office III Kota Semarang. According to the findings, the number of vehicles has a significant positive impact on the receipt of motor vehicle tax, vehicles that do not re-register have no significant impact on receiving motor vehicles tax, and there is a significant difference between manual and electronic tax payments on motor vehicle taxes.


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