THE INFLUENCE OF COVID-19 PANDEMIC IN E-SAMSAT SERVICE (SAMBARA) AND THE TAXPAYER AWARENESS TO THE VEHICLE TAXPAYER COMPLIANCE (CASE STUDY AT CIMAHI CITY) PERIOD OF JANUARY - JUNE 2020

Abstract

This study aims to determine the effect of Taxpayer Awareness and online tax services (e-samsatSAMBARA) on Motor Vehicle Taxpayer Compliance in the regional revenue agency of Cimahi
City. The population in this study is a motor vehicle taxpayer as many as 16,947 taxpayers. The
sample in this study was 125 taxpayers with a simple random sampling technique. With the method
of taking data using questionnaires. The questionnaire was tested for validity and reliability, the data
analysis technique in this study used the classic assumption test, multiple regression analysis,
coefficient of determination analysis and hypothesis testing. The results of this study indicate that the
e-Samsat service in the covid pandemic 19 and Taxpayer Awareness Influence the Compliance of
Motor Vehicle Taxpayers.