PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SISTEM SAMSAT DRIVE THRU TERHADAPKEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS DISAMSAT SELURUH KOTA SURABAYA)

Romadhon, Moch (2023) PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SISTEM SAMSAT DRIVE THRU TERHADAPKEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS DISAMSAT SELURUH KOTA SURABAYA). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Kepatuhan wajib pajak dalam melaksanakan kewajibannya merupakan kontribusi positif yang salah satu fungsinya untuk retribusi pendapatan untuk kepentingan umum. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari kesadaran wajib pajak, kualitas pelayanan, dan sistem samsat drive thru terhadap kepatuhan wajib pajak kendaraan bermotor. Metode pengumpulan data digunakan yaitu dengan menyebarkan kuesioner pada sampel yang telah ditentukan di Samsat seluruh kota Surabaya. Teknik pemilihan sampel menggunakan teknik random sampling dengan wajib pajak kendaraan bermotor sebagai subjek penelitian. Jumlah sampel dihimpun sebanyak 90 responden. Hasil penelitian menunjukkan bahwa semakin tinggi kesadaran wajib pajak, kualitas pelayanan, dan sistem samsat drive thru maka akan meningkatkan kepatuhan wajib pajak kendaraan bermotor. Variabel kesadaran wajibpajak, kualitas pelayanan, dan sistem samsat drive thru masing-masing berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor Samsat seluruh kota Surabaya.

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