THE INFLUENCE OF TAXPAYER’S AWARENESS AND CONVENIENCE ON THE USE OF MOBILE SAMSAT SERVICES IN PAYING MOTOR VEHICLE TAX IN SAMSAT MATARAM

Authors

  • Fina Ade Kantari Faculty of Economic and Business, University of Mataram
  • Baiq Anggun Hilendri Lestari Faculty of Economic and Business, University of Mataram
  • Rini Ridhawati Faculty of Economic and Business, University of Mataram

Keywords:

convenience’s taxpayers, taxpayer’s awareness, mobile SAMSAT, vehicle tax

Abstract

Tax is one of the most significant aspects of creating revenue for a country. So that various efforts and ways are made so that people care about awareness in paying taxes. One of them is the existence of mobile SAMSAT. Mobile SAMSAT service is one of the efforts to change the BAPENDA service system to improve BAPENDA services and services to make it easier for taxpayers to take care of the motor vehicle tax payment process. This study aims to determine the effect of taxpayer awareness and convenience on using mobile SAMSAT services in motor vehicle tax payments. The research was conducted on the population of motor vehicle taxpayers in Mataram through a quantitative approach, and the data was collected through questionnaires to 110 respondents with a random sampling technique. This study found that taxpayer awareness has no effect on the use of mobile SAMSAT services in paying motor vehicle taxes, and the convenience of taxpayers can affect the use of mobile SAMSAT services in paying motor vehicle taxes at SAMSAT Mataram.

Published

2024-03-06

Issue

Vol. 11 (2024): How Do Accountants Contribute to Environmental Sustainability by Leveraging Artificial Intelligence?

Section

Articles
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