THE EFFECT OF THE IMPLEMENTATION OF THE ONLINE TAX VEHICLE SYSTEM APPLICATION ( NEW SAKPOLE), PAYMENT COMPLIANCE LEVEL AND SERVICE QUALITY OF THE NEW SAKPOLE APPLICATION ON MOTOR VEHICLE TAX RECEIPTS IN TEGAL REGENCY

Abstract

This study aims to examine the effect of the application of the NEW SAKPOLE application, the level of payment compliance and the quality of service of the NEW SAKPOLE application on motor vehicle tax revenue in Tegal Regency. The population of this study were all motor vehicle taxpayers in Tegal Regency. The sampling technique in this study used simple random sampling and to determine the sample size using the Slovin formula. The data used is primary data through the distribution of questionnaires directly to respondents. The data analysis used is multiple linear regression using SPSS version 26. NEW SAKPOLE application partially has no effect on motor vehicle tax revenue in Tegal Regency. The level of payment compliance partially has a positive effect on motor vehicle tax revenue in Tegal Regency. The quality of service of the NEW SAKPOLE application partially has no effect on motor vehicle tax revenue in Tegal Regency.