PENGARUH PENERAPAN APLIKASI SAMSAT DIGITAL NASIONAL DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

This study aims to examine and analyze the effect of the implementation of the National Digital Samsat Application (SIGNAL) and taxation sanctions on motor vehicle taxpayer compliance in Makassar City. A quantitative associative approach was used. The population consisted of motor vehicle taxpayers registered at Samsat Makassar, and a sample of 100 respondents was determined using the Slovin formula and simple random sampling technique. Data were collected through a hybrid questionnaire, distributed both online and offline, using a five-point Likert scale, and analyzed using multiple linear regression with the assistance of SPSS version 27. The results show that the implementation of the SIGNAL application has a positive and significant effect on motor vehicle taxpayer compliance, indicated by a t-count value of 5.626 (> 1.984) with a significance value of 0.001 (< 0.05). Taxation sanctions also have a positive and significant effect on taxpayer compliance, with a t-count value of 8.911 (> 1.984) and a significance value of 0.001 (< 0.05). The coefficient of determination shows that both variables jointly explain 48.2% of the variance in taxpayer compliance. These findings indicate that the better the implementation of the SIGNAL application and the stricter the enforcement of taxation sanctions, the higher the level of motor vehicle taxpayer compliance.