IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-758-8_133.html

The Implementation of E-Samsat and Its Socialization on Compliance with Motor Vehicle Tax Payments

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Muhammad Nordiansyah

    (Universitas Hasanuddin)

  • Polina Nalistia Irawan

    (Universitas Lambung Mangkurat)

Abstract

This study examines how E-Samsat’s implementation and socialization have affected motor vehicle tax compliance. E-Samsat as part of the implementation of e-government, is a digital technology innovation designed to simplify the motor vehicle tax payment process and improve administrative efficiency. E-Samsat socialization is expected to raise awareness and enhance public compliance with tax obligations. This study focused on vehicle taxpayers at the Banjarmasin II Regional Revenue Management Unit. Government Province of South Kalimantan. This research is quantitative methods using associative causality studies. Multiple linear regression analysis was the analysis strategy used in this study. In order to evaluate the motor vehicle taxpayers’ compliance with motor vehicle tax payment, this study uses a survey approach. Additionally, it looks at how E-Samsat’s deployment and socialization affected motor vehicle tax payment compliance. According to research findings, there is a notable impact of E-Samsat installation on motor vehicle tax compliance. This implementation improves administrative efficiency, streamlines the tax payment process, increases accountability and transparency, and disseminates information about the significance of paying motor vehicle taxes on time. On the contrary, the socialization of E-Samsat failed to prove any influence on compliance on motor vehicle tax payment. This is a result of the general public’s lack of information and understanding regarding the E-Samsat technology.

Suggested Citation

  • Muhammad Nordiansyah & Polina Nalistia Irawan, 2025. "The Implementation of E-Samsat and Its Socialization on Compliance with Motor Vehicle Tax Payments," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 1685-1697, Springer.
  • Handle: RePEc:spr:advbcp:978-94-6463-758-8_133
    DOI: 10.2991/978-94-6463-758-8_133
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-758-8_133. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.