PENGARUH SAMSAT KELILING DAN ELEKTRONIK SAMSAT (E-SAMSAT) TERHADAP NIAT MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG

Tax is one of the state’s incomes. As it is known that Vehicle Tax is one of the highest incomes that expected to finance the development of the province. So the government should improve the quality in One Roof System (SAMSAT) office in order to increase the taxpayer intent to pay the tax. Former researchers stated that with the drive thru service would have a significant effect on taxpayer compliance. Therefore, this research has a purpose to prove empirically regarding the effect of service quality of One Roof System drive thru and electronic One Roof System service to the intention of paying Vehicle Tax in Palembang city. This type of research is quantitative. The sample used is 100 respondents consisting of 53 drive thru service respondents and 50 electronic service respondents using convenience sampling.The research data in the form of questionnaire. Testing data using instrument test, classical assumption test, multiple regression analysis and hypothesis test. The result of research shows that drive thru and electronic service have positive impact and significant to the taxpayer intents to pay the Vehicle Tax in Palembang City. Keyword : drive thru one roof system, electronic one roof syste