THE EFFECT OF TACPAYER SOCIALIZATION, TAXPAYER KNOWLEDGE, AND THE IMPLEMENTATION OF THE NATIONAL DIGITAL SAMSAT APPLICATION (SIGNAL) ON MOTOR VEHICLE TAXPAYER COMPLIANCE AT THE MAKASSAR REGION I MAPPANYUKKI SAMSAT OFFICE

Abstract

The purpose of this study is to examine the influence of socialization, taxpayer knowledge, and implementation of Samsat Digital National Application (SIGNAL) on tax compliance of motor vehicle owners in Samsat Makassar Wilayah I Mappanyukki. The independent variables are socialization, taxpayer knowledge, and implementation of Samsat Digital National Application (SIGNAL), while the dependent variable is tax compliance. Primary data will be collected through online questionnaire distribution (Google Form). The questionnaire uses a Likert scale. The sample consists of 100 respondents who are taxpayers in Samsat Makassar Wilayah I Mappanyukki and have used the SIGNAL application for tax document management and payment. Data analysis uses multiple linear regression analysis with the help of SPSS 25. The results show that socialization and taxpayer knowledge have a positive impact on tax compliance in Samsat Makassar Wilayah I Mappanyukki, while the implementation of Samsat Digital National Application (SIGNAL) has a negative impact. Based on this research, increasing socialization and taxpayer knowledge is crucial in improving tax compliance of motor vehicle owners. Although the Samsat Digital National Application (SIGNAL) has been implemented, the results show that its implementation has not been able to improve tax compliance, even having a negative impact. Therefore, further evaluation is needed to assess the effectiveness of the SIGNAL application, both in terms of user socialization and ease of access in paying and managing tax documents related to motor vehicle tax in Samsat Makassar Wilayah I Mappanyukki.