PENGARUH PENERAPAN APLIKASI SAMSAT DIGITAL NASIONAL (SIGNAL) TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG (STUDI PADA PENGGUNA KENDARAAN BERMOTOR DI KOTA PALEMBANG)

PARWATI, GALU and Pratiwi, Trie Sartika (2025) PENGARUH PENERAPAN APLIKASI SAMSAT DIGITAL NASIONAL (SIGNAL) TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG (STUDI PADA PENGGUNA KENDARAAN BERMOTOR DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of tax knowledge, tax socialization, perceived usefulness, and perceived ease of use on taxpayer compliance in paying motor vehicle taxes through the National Digital Samsat (SIGNAL) application in Palembang City. The research method used is quantitative, with an accidental sampling technique based on the Slovin formula. The sample consists of 100 taxpayers from Palembang City who are over 17 years old and have used the National Digital Samsat (SIGNAL) application. The data were analyzed using multiple linear regression with the assistance of SPSS 27. The results of the study indicate that tax knowledge, tax socialization, and perceived usefulness have no significant effect on taxpayer compliance in paying motor vehicle taxes through the SIGNAL application in Palembang City. However, perceived ease of use has a significant effect on taxpayer compliance in paying motor vehicle taxes through the SIGNAL application in Palembang City.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pengetahuan Pajak, Sosialisasi Pajak, Perceived Usefulness, Perceived Ease Of Use, Kepatuhan Wajib Pajak, Pajak Kendaraan Bermotor, Aplikasi Samsat Digital Nasional (SIGNAL)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Galu Parwati
Date Deposited: 22 Aug 2025 07:30
Last Modified: 22 Aug 2025 07:30
URI: http://repository.unsri.ac.id/id/eprint/183175

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