The Influence of Triple Untung (Plus) Program and E-Samsat Implementation Towards Motor Vehicle Tax Compliance During Covid-19 Pandemic
Keywords:Triple Untung (PLUS), E-Samsat implementation, motor vehicle tax compliance.
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.