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

DOI

10.2991/978-94-6463-758-8_133How to use a DOI?

Keywords

Implementation of E-Samsat; Socialization of E-Samsat; Compliance with Motor Vehicle Tax Payment

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Muhammad Nordiansyah
AU  - Polina Nalistia Irawan
PY  - 2025
DA  - 2025/07/30
TI  - The Implementation of E-Samsat and Its Socialization on Compliance with Motor Vehicle Tax Payments
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1685
EP  - 1697
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_133
DO  - 10.2991/978-94-6463-758-8_133
ID  - Nordiansyah2025
ER  -