Published: 2025-10-01

Pengaruh Efektivitas E-Samsat Terhadap Kepatuhan Wajib Pajak Pada UPTD Pependa Lubuk Pakam

DOI: 10.35870/emt.v9i4.4755

Rizki Hidayah Nasution, Ratna Sari Dewi, Debbi Chyntia Ovami, Rizqi Fadhlina Putri
  • Rizki Hidayah Nasution: Universitas Muslim Nusantara Al-Wasliyah Medan
  • Ratna Sari Dewi: Universitas Muslim Nusantara Al-Wasliyah Medan
  • Debbi Chyntia Ovami: Universitas Muslim Nusantara Al-Wasliyah Medan
  • Rizqi Fadhlina Putri: Universitas Muslim Nusantara Al-Wasliyah Medan
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Abstract

This study aims to analyze the effect of e-samsat effectiveness on taxpayer compliance at UPTD Pependa Lubuk Pakam. This type of research is quantitative research, the population in this study are taxpayers at UPTD Pependa Lubuk Pakam, sampling using the accidental sampling method by distributing questionnaires to visitors met at UPTD Lubuk Pakam so that the number of samples is 100 taxpayers. Data processing uses the help of the SPSS Software statistical program. By using simple linear regression analysis, the results of this study indicate that the effectiveness of e-samsat has a significant effect on taxpayer compliance.

Keywords

Effectiveness of E-Samsat ; Taxpayer Compliance

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How to Cite

Nasution, R. H., Dewi, R. S., Ovami, D. C., & Putri, R. F. (2025). Pengaruh Efektivitas E-Samsat Terhadap Kepatuhan Wajib Pajak Pada UPTD Pependa Lubuk Pakam. Jurnal EMT KITA, 9(4), 1627-1632. https://doi.org/10.35870/emt.v9i4.4755
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 4 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Rizki Hidayah Nasution
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakltas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Wasliyah Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia.

Ratna Sari Dewi
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakltas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Wasliyah Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia.

Debbi Chyntia Ovami
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakltas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Wasliyah Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia.

Rizqi Fadhlina Putri
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakltas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Wasliyah Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia.

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