PENGARUH SISTEM ADMINITRASI PERPAJAKAN MODERN BERBASIS E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN” (STUDI KASUS PADA KANTOR SAMSAT NGANJUK)

Abstract

The results of data analysis are seen from the results of the coefficient of determination test, to determine the amount of contribution given by the e-Samsat-based modern tax administration system to motor vehicle taxpayer compliance by 11.4%. Furthermore, the results of hypothesis testing can be seen that the t-count  value is 3.451 and the t-table value is known to be 1.985. Therefore, through the results of hypothesis testing, which means that the value of t is greater than t table (3.451> 1.985). Thus the result is that H0 is rejected and Ha is accepted. Therefore there is an influence between the e-Samsat- based modern tax administration system on motor vehicle taxpayer compliance at the SAMSAT Nganjuk office but it is not significant.