Open AccessService Quality, Taxpayer Awareness and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic
Author(s) -
Savila Rahmahwati,
Santi Rahma Dewi
Publication year - 2021
Publication title -
academia open
Language(s) - English
Resource type - Journals
ISSN - 2714-7444
DOI - 10.21070/acopen.5.2021.2266
Subject(s) - taxpayer , test (biology) , service (business) , nonprobability sampling , compliance (psychology) , descriptive statistics , population , business , pandemic , quality (philosophy) , operations management , engineering , covid-19 , psychology , medicine , statistics , marketing , environmental health , political science , pathology , disease , infectious disease (medical specialty) , philosophy , mathematics , law , biology , paleontology , social psychology , epistemology
This study aims to determine Service Quality, Taxpayer Awareness, and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic. This study uses primary data, namely questionnaires distributed to 154 respondents using purposive sampling. The population used was students of the Accounting Study Program at Muhammadiyah Sidoarjo University in the 2017 and 2018 batches. The data analysis techniques used were descriptive statistical analysis, validity test, reliability test, multiple linear regression analysis, coefficient of determination test and t test using SPSS v.25 in data processing. The results of this study indicate that during the Covid-19 pandemic in Sidoarjo Regency, service quality had a significant effect on motor vehicle taxpayer compliance, taxpayer awareness had a significant effect on motor vehicle taxpayer compliance, and the effectiveness of the Samsat Drive Thru system had no effect on vehicle taxpayer compliance. motorized. This study aims to determine Service Quality, Taxpayer Awareness, and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic.