Pengaruh Penerapan E-Samsat, Kepuasan Wajib Pajak, dan Efisiensi Pelayanan Terhadap Kepatuhan Pajak Kendaraan Bermotor di PPPDW Kabupaten Sukabumi I Cibadak Periode 2020–2023

Authors

  • Putri Salsabila Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i4.27576

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan E-Samsat, kepuasan wajib pajak, dan efisiensi pelayanan terhadap kepatuhan pajak kendaraan bermotor, baik secara parsial maupun simultan, di Pusat Pengelolaan Pendapatan Daerah Wilayah (PPPDW) Kabupaten Sukabumi I Cibadak. Latar belakang penelitian ini didasari oleh masih rendahnya tingkat kepatuhan pajak kendaraan bermotor meskipun sistem E-Samsat telah diterapkan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Teknik pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada 100 responden yang merupakan wajib pajak kendaraan bermotor, serta didukung dengan observasi dan dokumentasi. Data dianalisis menggunakan regresi linier berganda yang didahului dengan uji asumsi klasik seperti uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa secara parsial variabel E-Samsat, kepuasan wajib pajak, dan efisiensi pelayanan berpengaruh positif dan signifikan terhadap kepatuhan pajak kendaraan bermotor. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak. Temuan ini menunjukkan bahwa peningkatan kualitas sistem E-Samsat, pelayanan yang efisien, dan kepuasan wajib pajak menjadi faktor penting dalam mendorong kepatuhan pajak di wilayah tersebut.

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Published

2025-07-27

How to Cite

Putri Salsabila. (2025). Pengaruh Penerapan E-Samsat, Kepuasan Wajib Pajak, dan Efisiensi Pelayanan Terhadap Kepatuhan Pajak Kendaraan Bermotor di PPPDW Kabupaten Sukabumi I Cibadak Periode 2020–2023. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4). https://doi.org/10.30651/jms.v10i4.27576

Issue

Vol. 10 No. 4 (2025)

Section

Artikel

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