Kesibukan Wajib Pajak dan Kemudahan Pembayaran Pajak terhdap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Kota Sukabumi

Authors

  • Virli Vitriani Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i3.27261

Abstract

Penelitian ini merupakan penelitian kuantitatif dengan jenis penelitian asosiatif. Pengumpulan data yang dilakukan dengan penyebaran kuesioner kepada wajib pajak kendaraan bermotor yang terdaftar pada kantor SAMSAT Kota Sukabumi. Jumlah sampel yang digunakan berjumlah 100 responden. Teknik analisis data yang dilakukan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan program Statistical Package for the Social Sciences (SPSS) Versi 30. Hasil penelitian menunjukkan bahwa secara pasial Kesibukan Wajib Pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan nilai Thitung>Ttabel (4,478 > 1,985), dan Kemudahan pembayaran Pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor  dengan nilai Thitung>Ttabel (4,996 > 1,985). Secara simultan Kesibukan Wajib Pajak dan Kemudahan Pembayaran Pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan nilai Fhitung>Ftabel (44,324 > 3,939)

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Published

2025-07-07

How to Cite

Virli Vitriani. (2025). Kesibukan Wajib Pajak dan Kemudahan Pembayaran Pajak terhdap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Kota Sukabumi . Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(3). https://doi.org/10.30651/jms.v10i3.27261

Issue

Vol. 10 No. 3 (2025)

Section

Artikel

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