THE EFFECT OT TECHNOLOGY IMPLEMENTATION, TAX KNOWLEDGE, AND TAX AWARENESS TOWARDS TAX COMPLIANCE MOTOR VEHICLE TAX PAYMENT

Abstract

The purpose of this study is to test and analyze the use of e-samsat and test the consciousness of the taxpayer in terms of tax knowledge and tax awareness owned by the taxpayer. The type of this research is quantitative explanatory, some hypothesis used is the first, implementation of e-samsat have a positive effect on taxpayer compliance in paying vehicle tax; secondly, taxpayer knowledge have positive effect to taxpayer compliance in paying motor vehicle tax and the last whether the consciousness of the taxpayer has a positive influence on taxpayer compliance in paying vehicle taxes. This research was conducted in Palu City with taxpayer sample amounted to 101 respondents. The data were collected by questionnaire. This research uses structural equation model (PLS-SEM) as a method of statistical tool to test the significance and validity of hypothesis in this research. The technique of analysis using combination of two methodologies or from two disciplines is econometric perspective focusing on prediction and psychometric able to describe concept models with latent variables (variables that can’t be measured directly) but measured through manifest variables. The findings in this study are, First, e-samsat has positive but not significant effect with correlation more than 0.05. Secondly, the tax knowledge has a positive effect on taxpayer compliance with a correlation of less than 0.05 (p-value 0.05) and the third is, taxpayer awareness has a positive effect on taxpayer compliance with p-value> 0.05.