PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (studi kasus Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT Jakarta barat)

MUBAROKAH, BALQIS AZIZAH (2023) PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (studi kasus Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT Jakarta barat). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Kepatuhan terhadap peraturan perpajakan telah diatur dalam Undang-undang Nomor 28 Tahun 2007 yang bertujuan untuk meningkatkan kepastian dan penegakan hukum, meningkatkan keterbukaan administrasi perpajakan dan meningkatkan kepatuhan sukarela wajib pajak. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kesadaran wajib pajak, kualitas pelayanan, dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor pada masa pandemi saat ini (Studi Empiris Pada Wajib Pajak Kendaraan Bermotor yang Terdaftar di Wilayah Jakarta Barat). Penelitian ini menggunakan teknik pengambilan sampel menggunakan nonprobability sampling dengan pendekatan accidental sampling sehingga sampel penelitian sebanyak 100 responden wajib pajak kendaraan bermotor yang terdaftar di Wilayah Jakarta Barat dan diukur dengan menggunakan skala Likert. Teknik Analisis data yang digunakan yaitu menggunakan Software Patrial Leaset Square (PLS). Hasil penelitian ini dapat menunjukkan bahwa kesadaran, Kualitas Pelayanan, dan Sanksi pajak berpengaruh positif dan signifikan terhadap Kepatuhan Kendaraan Bermotor.Hal ini dibuktikan dari hasil uji parameter individual (uji statistik t) dan uji signifikan (uji statistik f). Kata Kunci : Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Pajak dan Kepatuhan Wajib Pajak Kendaraan Bermotor. Compliance with tax regulations has been regulated in Law Number 28 of 2007 which aims to increase certainty and law enforcement, increase tax administration transparency and increase taxpayer compliance. This study was conducted with the aim of knowing the effect of taxpayer awareness, service quality, and tax sanctions on motor vehicle taxpayer compliance during the current pandemic (Empirical Study on Motorized Vehicle Taxpayers Registered in the West Jakarta Region). This study uses a sampling technique using non-probability sampling with an accidental sampling approach so that the research sample is 100 respondents of motorized vehicle taxpayers registered in the West Jakarta area and measured using a Likert scale. The data analysis technique used is using Software Patrial Leaset Square (PLS).. The results of this study can indicate that Awareness, Service Quality, and Tax Sanctions have a positive and significant effect on Motor Vehicle Compliance. This is evidenced by the results of the individual parameter test (t statistical test) and significant test (f statistical test). Keywords: Taxpayer Awareness, Service Quality, Tax Sanctions and Motor Vehicle Taxpayer Compliance.

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