Pengaruh Kualitas Pelayanan, Digitalisasi dan Sosialisasi Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Samsat Karawang)

The aim of this research is to evaluate the influence between tax services, tax socialization and digitalization in SAMSAT Karawang district. The independent variables are tax services, tax socialization, and tax digitalization with the related variable, namely motor vehicle taxpayer compliance. The main data will be collected through distributing online questionnaires using Google forms. The sample size of 100 (one hundred) respondents from the Karawang Regency area was used to assess the questionnaire using a Likert scale, and had used the SAPAWARGA application to manage their tax documents and motor vehicle tax payments. The research results show that tax services and the implementation of digitalization have a positive effect on vehicle tax compliance in Karawang district. Meanwhile, tax socialization has a negative impact on the implementation of taxpayer compliance in Karawang district. This research shows that digital applications must be improved and introduced more widely to the public because implementing the SAPAWARGA application can also increase taxpayer compliance. This is because a lack of understanding can lead to noncompliance or attempts to avoid taxes. By encouraging tax socialization that emphasizes fairness, profits, tax benefits and transparency, the government can increase tax compliance and reduce the tax gap
Keywords:
Quality of Vehicle Tax Services Digitalization of Tax Administration Socialization of Vehicle Tax Motor Vehicle Taxpayer Compliance