PENGARUH PEMUTIHAN PAJAK, KESADARAN WAJIB PAJAK, DAN TINGKAT PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI

KHAILA EKAAYUNINGTIAS, . (2026) PENGARUH PEMUTIHAN PAJAK, KESADARAN WAJIB PAJAK, DAN TINGKAT PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemutihan pajak, kesadaran wajib pajak, dan tingkat pendapatan terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Bekasi. Populasi penelitian berjumlah 1.509.835 wajib pajak. Sampel ditentukan menggunakan purposive sampling dengan rumus Slovin, diperoleh 100 responden, kemudian ditingkatkan menjadi 120 responden. Setelah penyebaran kuesioner, sebanyak 115 responden memenuhi kriteria untuk diolah. Data dikumpulkan menggunakan Skala Likert 1-5 dan dianalisis dengan metode SEM-PLS menggunakan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa pemutihan pajak, kesadaran wajib pajak, dan tingkat pendapatan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, baik secara parsial maupun simultan. Implikasi penelitian ini menegaskan pentingnya optimalisasi program pemutihan pajak, peningkatan kesadaran wajib pajak, serta kebijakan yang mempertimbangkan kondisi ekonomi masyarakat guna meningkatkan kepatuhan dan penerimaan pajak daerah secara berkelanjutan. ***** This study aims to examine the influence of Tax Amnesty Programs, Taxpayer Awareness, and Taxpayer Income Levels on Motor Vehicle Taxpayer Compliance in Bekasi City. The study population consisted of 1.509.835 motor vehicle taxpayers. The sample was determined using a purposive sampling technique based on the Slovin formula, resulting in a minimum sample of 100 respondents, which was subsequently increased to 120 respondents. Following questionnaire distribution, 115 valid responses met the study criteria and were included in the analysis. Data were collected using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings indicate that Tax Amnesty Programs, Taxpayer Awareness, and Taxpayer Income Levels have positive and statistically significant effects on Motor Vehicle Taxpayer Compliance, both individually and collectively. The findings imply that optimizing tax amnesty programs, enhancing taxpayer awareness, and formulating policies that consider taxpayers' economic conditions are essential strategies for improving taxpayer compliance and achieving sustainable growth in regional tax revenue.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tresno Eka Jaya R., M.Sc; 2). Dwi Kismayanti Respati, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Khaila Ekaayuningtias .
Date Deposited:	29 Jul 2026 04:50
Last Modified:	29 Jul 2026 04:50
URI:	http://repository.unj.ac.id/id/eprint/67446

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