Indonesian Journal of Public Policy Review
Vol 19 (2022): July
Economic Policy

Effect of Modern Tax Administration System, Tax Sanctions, Public Service Accountability and Trust Level in Government and Legal Systems in Sidoarjo City
Pengaruh Sistem Administrasi Perpajakan Modern, Sanksi Perpajakan, Akuntabilitas Pelayanan Publik dan Tingkat Kepercayaan pada Sistem Pemerintah dan Hukum di Kota Sidoarjo


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  • Amalia Rosida,
  • Herman Ernandi
Amalia Rosida
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijppr.v19i0.1270
Published June 30, 2022
Keywords
  • Modern Tax Administration System,
  • Tax Sanctions,
  • Public Service Accountability,
  • Level of Trust in Government and Legal Systems,
  • Taxpayer Compliance
How to Cite
Rosida, A., & Ernandi, H. (2022). Effect of Modern Tax Administration System, Tax Sanctions, Public Service Accountability and Trust Level in Government and Legal Systems in Sidoarjo City. Indonesian Journal of Public Policy Review, 19, 10.21070/ijppr.v19i0.1270. https://doi.org/10.21070/ijppr.v19i0.1270

Copyright (c) 2022 Amalia Rosida, Herman Ernandi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to determine the effect of modern tax administration systems, tax sanctions, public service accountability and the level of trust in the government and legal systems on motor vehicle taxpayer compliance studies at the Sidoarjo City Samsat Office. This study uses quantitative methods and the data used are data primary. The population in this study were motorized vehicle taxpayers registered at the Samsat Office of Sidoarjo City with a total sample of 100 respondents. Determination of the sample using the Incidental Sampling method. Collecting data in this study through the distribution of questionnaires. The analytical method used is multiple linear regression analysis with SPSS version 26 program. The results show that partially modern tax administration systems, tax sanctions, public service accountability and the level of trust in the government and legal systems affect the compliance of motorized vehicle taxpayers at the Samsat Office. City of Sidoarjo.

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