DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA (Studi Empirik pada UPTD Pengelolaan Pendapatan Daerah Serpong)

SINAGA, YENNI NALAM (2021) DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA (Studi Empirik pada UPTD Pengelolaan Pendapatan Daerah Serpong). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of tax morality, tax culture, and administrative sanctions on the compliance of two-wheeled motorized vehicle taxpayers at UPTD Serpong. Purchases of motorized vehicles always increase every year in line with increasing economic and business activities. However, the reality is that there are still many taxpayers who are in arrears in paying their motorbike taxes. This type of research is quantitative descriptive with a sampling technique is probability sampling, because it has sample criteria, namely taxpayers who have twowheeled motorized vehicles in the coverage area of SAMSAT Serpong. The population of this study was 97,102 taxpayers, so that with the Slovin formula the sample used was 100 respondents. Respondent data collection is distributed online. Data analysis in this study uses the help of Variance Based Structural Equation Modeling where the data processing used the SmartPLS 3.0 program. The results of research showed that (1) the compliance of two-wheeled motorized vehicle taxpayers can be influenced simultaneously by tax morality, tax culture, and administrative sanctions by 62.7% which is stated to be significant. (2) Two-wheeled motor vehicle taxpayer compliance is partially and significantly affected by morality by 58.4%, (3) administrative sanctions affect taxpayer compliance by 28.1%, while (4) tax culture does not affect taxpayer compliance to pay taxes. vehicle. Keywords : tax morale, tax culture, tax penalties, tax vehicle, taxpayer compliance Penelitian ini bertujuan untuk mengetahui pengaruh moralitas pajak, budaya pajak, dan sanksi administrasi terhadap kepatuhan wajib pajak kendaraan bermotor roda dua di UPTD Serpong. Pembelian kendaraan bermotor selalu meningkat setiap tahunnya sejalan dengan meningkatnya aktivitas ekonomi dan bisnis. Namun kenyataannya masih banyak wajib pajak yang menunggak pembayaran pajak kendaraan sepeda motornya. Jenis penelitian ini adalah kuantitatif deskriptif dengan teknik pengambilan sampel yaitu probability sampling, karena memiliki kriteria sampel yaitu wajib pajak yang memiliki kendaraan bermotor roda dua di cakupan wilayah SAMSAT Serpong. Populasi penelitian ini sebanyak 97.102 wajib pajak, sehingga dengan rumus Slovin dihasilkan sampel yang digunakan yaitu 100 responden. Pengumpulan data responden disebar secara online. Analisis data pada penelitian ini menggunakan bantuan Variance Based Structual Equation Modeling dimana dalam pengolahan datanya menggunakan program SmartPLS 3.0. Hasil penelitian menunjukkan (1) kepatuhan wajib pajak kendaraan bermotor roda dua dapat dipengaruhi secara simultan oleh moralitas pajak, budaya pajak, dan sanksi administrasi sebesar 62.7% dinyatakan signifikan. (2) Kepatuhan wajib pajak kendaraan bermotor roda dua dipengaruhi secara parsial dan signifikan oleh moralitas sebesar 58.4%, (3) sanksi admininistrasi berpengaruh terhadap kepatuhan wajib pajak sebesar 28.1%, sedangkan (4) budaya pajak tidak berpengaruh terhadap kepatuhan wajib pajak untuk membayar pajak kendaraan. Kata kunci : moralitas pajak, budaya pajak, sanksi administratif, pajak kendaraan, kepatuhan wajib pajak

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