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

Muhammad Nordiansyah () and Polina Nalistia Irawan
Additional contact information
Muhammad Nordiansyah: Universitas Hasanuddin
Polina Nalistia Irawan: Universitas Lambung Mangkurat

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 1685-1697 from Springer

Abstract: 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.

Keywords: Implementation of E-Samsat; Socialization of E-Samsat; Compliance with Motor Vehicle Tax Payment (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_133

Ordering information: This item can be ordered from
http://www.springer.com/9789464637588

DOI: 10.2991/978-94-6463-758-8_133

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().