The Effect of Modernization of Administrative Systems, Fiscus Services, and Level of Understanding on Motor Vehicle Tax Compliance Integrated Service Unit Samsat Denpasar

ABSTRACT: Regional taxes are mandatory contributions to regions that are owed by individuals or entities that are coercive in nature based on the law without receiving direct compensation and are used for regional needs for the greatest prosperity of the people. This statement raises public participation and awareness to pay taxes which is very necessary in order to increase state revenues from the tax sector. This study aims to analyze the effect of system modernization, tax service services, and understanding simultaneously and partially on vehicle tax compliance. The number of samples is 100 respondents. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that the modernization of the administrative system, tax service services, and understanding of taxation have a significant positive effect on motor vehicle taxpayer compliance. By looking at the results of this research, it is hoped that the government will maximize the modernization of systems, services and understanding of taxpayers to maximize motor vehicle taxes.

KEYWORDS: Modernization of the administrative system, Fiscal Services, understanding of taxation, and tax compliance