Pengaruh Pengetahuan, Profesionalisme Pegawai dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Bekasi
DOI:
https://doi.org/10.31334/transparansi.v7i2.4517Keywords:
Knowledge, Employee Professionalism, Service Quality, Taxpayer Compliance,Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan wajib pajak, profesionalisme pegawai pajak serta kualitas pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor pada Samsat Bekasi. Penelitian ini menggunakan jenis penelitian statistik deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah Wajib pajak kendaraan bermotor pada Samsat Bekasi. Lokasi dalam penelitian ini adalah Kantor Samsat Kota Bekasi. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden yang dihitung berdasarkan rumus Slovin dengan metode penentuan sampel dalam Simple Random Sampling. Pengumpulan data dilakukan dengan metode kuesioner dan diolah menggunakan SPSS Statistic 26. Hasil penelitian ini menunjukkan bahwa pengaruh pengetahuan wajib pajak memiliki pengaruh kepatuhan wajib pajak kendaraan bermotor sebesar 62,6%, profesionalisme pegawai pajak memiliki pengaruh kepatuhan wajib pajak kendaraan bermotor sebesar 52% dan kualitas pelayanan memiliki pengaruh kepatuhan wajib pajak kendaraan bermotor sebesar 53,2%. Sehingga, pengetahuan wajib pajak, profesionalisme pegawai pajak dan kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor pada Samsat Bekasi. Variabel pengetahuan wajib pajak, profesionalisme pegawai pajak dan skualitas pelayanan mempengaruhi variabel kepatuhan wajib pajak secara simultan dengan nilai 72,6% dimana 27,4% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Abstract (The Impact of Taxpayer Knowledge, Tax Employee Professionalism and Service Quality on Compliance of Motor Vehicle Taxpayers at Samsat Bekasi) This research aims to determine the influence of taxpayer knowledge, professionalism of tax officials and service quality on motor vehicle taxpayer compliance at the Bekasi Samsat. This research uses descriptive statistical research with a quantitative approach. The population in this study were motor vehicle taxpayers at the Bekasi Samsat. The location in this research is the Bekasi City Samsat Office. The number of samples used in this research was 100 respondents who were calculated based on the Slovin formula using the Simple Random Sampling sample determination method. Data were collected using a questionnaire method and processed using SPSS Statistics 26. The results of this study show that the influence of taxpayer knowledge has an influence on motor vehicle taxpayer compliance of 62.6%, the professionalism of tax officials has an influence on motor vehicle taxpayer compliance of 52% and the quality of service has an influence on motor vehicle taxpayer compliance of 53.2%. Thus, taxpayer knowledge, professionalism of tax officials and service quality have a significant effect on motor vehicle taxpayer compliance at the Bekasi Samsat. The variables of taxpayer knowledge, professionalism of tax officials and quality of service influence the variable of taxpayer compliance simultaneously with a value of 72.6%, of which 27.4% is influenced by other variables not examined in this research.References
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