The Influence of Triple Untung (Plus) Program and E-Samsat Implementation Towards Motor Vehicle Tax Compliance During Covid-19 Pandemic

Authors

  • Mia Dinie Sundari Author
  • Navisa Kurniawan Author
  • Steven Permana Author
  • Rizqi Aulia Fatharan Yadav Author
  • Rania Salsabila Yadav Author
  • Saadah Author

Keywords:

Triple Untung (PLUS), E-Samsat implementation, motor vehicle tax compliance.

Abstract

This research aimed to identify the influence of Triple Untung (PLUS) and E-Samsat implementation towards 
motor vehicle tax compliance during COVID-19 pandemic.  The total sample was 100 people, as selected 
by applying simple random sampling technique, and the data were collected by using a questionnaire.  
The research processes consisted of Validity, Reliability, and Classical Assumption Tests which consist of 
Normality, Multicollinearity, and Heteroscedasticity Tests. The next step was conducting Hypothesis 
Testing, consisted of Coefficient of Determination Test, Simultaneous Test (F Test), and Partial Test (T Test). 
The results of the study reveal that Triple Untung (PLUS) and E-Samsat implementation simultaneously 
influence motor vehicle tax compliance during COVID-19 pandemic.

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Published

2021-05-10

Issue

Vol. 11 No. 6 (2021): Volume 11 issue 6 2021

Section

Articles

How to Cite

The Influence of Triple Untung (Plus) Program and E-Samsat Implementation Towards Motor Vehicle Tax Compliance During Covid-19 Pandemic. (2021). Review of International Geographical Education Online, 11(6), 635-642. https://rigeo.org/index.php/rigeo/article/view/652