Dampak Aplikasi Pajak Kendaraan Digital Nasional (Signal) dalam Meningkatkan Kepatuhan Wajib Pajak

Authors

  • Kadek Wulandari Laksmi P Departemen Ekonomi dan Bisnis, Universitas Pendidikan Nasional
  • Rommy Patrik Liyanto Departemen Ekonomi dan Bisnis, Universitas Pendidikan Nasional

DOI:

https://doi.org/10.35137/jabk.v11i1.327

Abstract

Motor Vehicle Tax (PKB) represents a form of local taxation. Since 2021, the government has introduced the Samsat Digital (SIGNAL) application, streamlining the fulfillment of tax obligations for taxpayers. The objective of this research is to assess the acceptability of this application among taxpayers in accordance with TAM (Technology Acceptance Model) theory, with the aim of enhancing taxpayer compliance. The methodology employed involves a descriptive statistical approach, focusing on the population of taxpayers in the city of Denpasar utilizing the SIGNAL application. The analysis utilizes multiple linear regression to evaluate the impact of variables such as convenience, benefit, and security on taxpayer compliance. The findings indicate that these variables have a statistically significant positive influence on taxpayer compliance.

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Published

2024-04-29

Issue

Vol. 11 No. 1 (2024): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2024 Kadek Wulandari Laksmi P, Rommy Patrik Liyanto

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