Motor Vehicle Tax Compliance During Covid-19 Pandemic: The Use of "E-Samsat" Online Application

  • Sherina Accounting Graduate Student, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya, Indonesia
  • Indrawati Yuhertiana Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya, Indonesia
Keywords: taxpayer awareness, tax socialization, tax sanctions, digital skills, understanding of E-Samsat, taxpayer compliance

Abstract

This study aims to examine the factors that affect taxpayer compliance in paying motor vehicle taxes during the Covid-19 pandemic. A tax payment online application, namely E-Samsat significantly used by the citizen to reduce physical contact in Surabaya, Indonesia. This study is quantitative research. There are five hypotheses tested using multiple regression analysis, and there are 272 respondents used in this study. The attribution theory explains the role of internal and external factors that influence the taxpayer's compliance. This study found that taxpayer's awareness, digital skills, tax sanctions, and understanding of E-Samsat have significantly affected motor vehicle taxpayer's compliance. Only taxation socialization has not significantly affected taxpayer's compliance. The evidence shows that many taxpayers do not become aware of online seminars socialization on motor vehicle taxes organized by the local Government's tax office.

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Published
2022-05-22
How to Cite
Sherina, & Indrawati Yuhertiana. (2022). Motor Vehicle Tax Compliance During Covid-19 Pandemic: The Use of "E-Samsat" Online Application. International Journal of Sciences: Basic and Applied Research (IJSBAR), 62(2), 118-134. Retrieved from https://gssrr.org/index.php/JournalOfBasicAndApplied/article/view/14081
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Articles