Pengaruh Pengetahuan Wajib Pajak, Sosialisasi Pajak, dan Penerapan Aplikasi Samsat Digital Nasional (Signal) terhadap Kepatuhan Wajib Pajak di Kabupaten Tangerang

Authors

  • Valencia Lauwrenza Universitas Esa Unggul
  • Wulandari Agustiningsih Universitas Esa Unggul

DOI:

https://doi.org/10.31092/jpi.v7i1.2155

Keywords:

Pengetahuan pajak, Sosialisasi Pajak, aplikasi SIGNAL, Kepatuhan pajak

Abstract

This study aims to show whether or not there is an influence between taxpayer knowledge, tax socialization and the application of the national digital samsat application (SIGNAL) in the Tangerang district. The independent variables of taxpayer knowledge, tax socialization, and application of the national digital samsat application (SIGNAL) with the dependent variable are taxpayer compliance. Primary data will be collected by distributing questionnaires online (google form). Questionnaire assessment using a Likert scale. The number of samples is 100 respondents who are in the Tangerang Regency area and have used the SIGNAL application in terms of processing tax documents and paying motor vehicle taxes. The results of the study show that taxpayer knowledge and application of the national digital samsat application (SIGNAL) affect taxpayer compliance in Tangerang district. Tax socialization has no positive effect on taxpayer compliance in Tangerang district. Based on this research, the national digital samsat application (SIGNAL) is further improved and socialized to the public because in addition to the high knowledge of taxpayers, the application of the SIGNAL application can also increase taxpayer compliance in paying and administering tax documents related to motorized vehicle taxes, especially in the Tangerang district area.

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Published

2023-07-04

How to Cite

Lauwrenza, V., & Agustiningsih, W. (2023). Pengaruh Pengetahuan Wajib Pajak, Sosialisasi Pajak, dan Penerapan Aplikasi Samsat Digital Nasional (Signal) terhadap Kepatuhan Wajib Pajak di Kabupaten Tangerang. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 7(1), 37–44. https://doi.org/10.31092/jpi.v7i1.2155

Issue

Vol. 7 No. 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi

Section

Artikel

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Copyright (c) 2023 Valencia Lauwrenza, Wulandari Agustiningsih

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