THE EFFECT OF EASE OF USE OF THE SIGNAL APPLICATION (NATIONAL DIGITAL SAMSAT) ON MOTOR VEHICLE TAX REVENUE IN DKI JAKARTA

Abstract

Motor vehicle tax plays a crucial role as one of the significant sources of Local Own-Source Revenues in regional development and policy management. One viable approach to enhancing motor vehicle tax revenue is the utilization of SIGNAL. This research aims to investigate the influence of the Ease of Use of the SIGNAL application (National Digital Motor Vehicle Tax Office) on motor vehicle tax revenue. The study uses the age, education, gender, and level of activity as control variables. The research methodology utilized is quantitative, relying on primary data. The analytical method applied in this research is linear regression. The findings of this research indicate that the ease of use of the SIGNAL application influences the acceptance of motor vehicle tax. Age and gender also have a direct and indirect impact on motor vehicle tax acceptance, whereas education level and level of busyness do not have a direct or indirect effect on motor vehicle tax acceptance.