The Influence of Service Quality, Tax Knowledge, Application of National Digital Samsat Application (SIGNAL), and Internet Understanding on Motor Vehicle Taxpayer Compliance

Abstract

This study aims to analyze the influence of Service Quality, Tax Knowledge, the Implementation of the National Digital Samsat Application (SIGNAL), and Internet Literacy on Motor Vehicle Taxpayer Compliance in Bekasi City. The research problem focuses on whether each independent variable affects taxpayer compliance, both partially and simultaneously. This research uses a quantitative approach with a survey method. The sampling technique applied is probability sampling, with a total of 100 respondents who are motor vehicle taxpayers in Bekasi City. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS software. The results show that: (1) Service Quality has no significant effect on Taxpayer Compliance; (2) Tax Knowledge has a positive and significant effect; (3) The Implementation of the SIGNAL Application has a positive and significant effect; and (4) Internet Literacy has a negative and significant effect. Simultaneously, all four variables significantly influence Motor Vehicle Taxpayer Compliance in Bekasi City. The study concludes that increasing tax knowledge and optimizing the use of the SIGNAL application are crucial in improving taxpayer compliance. Meanwhile, the negative effect of internet literacy indicates the need for better supervision and education regarding digital information accessed by the public.