PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA PPSU KELURAHAN CEGER

QINTARI SETYANINGRUM, . (2025) PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA PPSU KELURAHAN CEGER. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

QINTARI SETYANINGRUM. Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, dan Pelayanan Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada PPSU Kelurahan Ceger. Skripsi. Jakarta. Program Studi Pendidikan Ekonomi. Fakultas Ekonomi dan Bisnis. Universitas Negeri Jakarta. 2025. Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, pengetahuan pajak, dan pelayanan pajak terhadap kepatuhan wajib pajak kendaraan bermotor pada Petugas Prasarana dan Sarana Umum (PPSU) di Kelurahan Ceger. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh PPSU Kelurahan Ceger yang berjumlah 83 orang, dan teknik pengambilan sampel menggunakan metode sensus. Instrumen penelitian disusun dalam bentuk kuesioner dengan skala Likert. Teknik analisis data yang digunakan mencakup analisis statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas), analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial, pengetahuan pajak dan pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sedangkan kesadaran wajib pajak tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kepatuhan wajib pajak. Implikasi praktis dari penelitian ini menunjukkan perlunya peningkatan edukasi perpajakan dan perbaikan kualitas pelayanan, khususnya kemudahan akses dan responsivitas petugas pajak, guna meningkatkan tingkat kepatuhan wajib pajak kendaraan bermotor, khususnya di kalangan aparatur seperti PPSU. Kata Kunci: Kesadaran Wajib Pajak, Pengetahuan Pajak, Pelayanan Pajak, Kepatuhan Wajib Pajak, Pajak Kendaraan Bermotor.***** QINTARI SETYANINGRUM. The Influence of Taxpayer Awareness, Tax Knowledge, and Tax Services on Motor Vehicle Taxpayer Compliance at PPSU in Ceger Sub-district. Thesis. Jakarta. Study Program of Economic Education. Faculty of Economics and Business. Jakarta State University. 2025. This study aims to analyze the influence of taxpayer awareness, tax knowledge, and tax services on motor vehicle taxpayer compliance among Public Facility Maintenance Officers (PPSU) in Ceger Sub-District. The research employs a quantitative approach with an associative method. The population consists of all 83 PPSU members in Ceger, and the sampling technique uses a census method. The research instrument was a Likert-scale questionnaire. Data analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results indicate that partially, tax knowledge and tax services have a positive and significant effect on taxpayer compliance, while taxpayer awareness does not show a significant effect. Simultaneously, all three variables significantly influence motor vehicle taxpayer compliance. The practical implication of this study highlights the need to enhance tax education and improve service quality, particularly in accessibility and responsiveness of tax officers, to increase compliance levels, especially among government workers such as PPSU officers. Keywords: Taxpayer Awareness, Tax Knowledge, Tax Services, Taxpayer Compliance, Motor Vehicle Tax

Item Type:	Thesis (Sarjana)
Additional Information:	1). Erika Takidah, S.E., M.Si ; 2). Santi Susanti, S.Pd., M.Ak
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Users 29592 not found.
Date Deposited:	11 Aug 2025 06:19
Last Modified:	11 Aug 2025 06:19
URI:	http://repository.unj.ac.id/id/eprint/59678

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