The purpose of this study is to analyze the collection of motorized vehicle taxes and cars in improving the drive-thru Samsat service system at the Samsat Office in Makassar City. To analyze the collection of motorized and motorized vehicle taxes in increasing taxpayer compliance at the Samsat Office in Makassar City. To analyze the Samsat drive thru service system in improving taxpayer compliance at the Samsat Office in Makassar City. To analyze the collection of motorized and motorized vehicle taxes in increasing taxpayer compliance through the Samsat Drive Thru service system at the Samsat Office in Makassar City. The analytical method used is path analysis. Based on the results of the analysis, it shows that the collection of motorized vehicle taxes has a positive and significant effect in improving the drive-thru Samsat service system. Based on the results of the analysis showed that the collection of motor vehicle tax has a positive and significant effect in increasing taxpayer compliance. Based on the results of the analysis, it shows that the drive-thru samsat service system has a positive and significant effect on increasing taxpayer compliance. Based on the results of the analysis, it is shown that the collection of motorized and motorized vehicle taxes through the implementation of the Samsat drive thru service system can increase taxpayer compliance at the Samsat Office in Makassar City.


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    Title :

    IMPLEMENTASI PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DAN BERMOBIL DALAM MENINGKATKAN SISTEM LAYANAN SAMSAT DRIVE THRU DAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR SAMSAT DI KOTA MAKASSAR



    Publication date :

    2022-01-26


    Remarks:

    doi:10.33096/cesj.v5i1.1314
    CESJ : Center Of Economic Students Journal; Vol 5 No 1 (2022): Januari ; 2621-8186 ; 2621-8194



    Type of media :

    Article (Journal)


    Type of material :

    Electronic Resource


    Language :

    English


    Classification :

    DDC:    629