PENGARUH KUALITAS PELAYANAN PAJAK, LITERASI PAJAK, MOTIVASI BAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

RITZ ERICK IMANUEL, . (2026) PENGARUH KUALITAS PELAYANAN PAJAK, LITERASI PAJAK, MOTIVASI BAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA (UNJ).

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan pajak, literasi pajak, dan motivasi bayar terhadap kepatuhan Wajib Pajak Orang Pribadi (WP OP) di wilayah Jakarta, Bogor, Depok, Tangerang, dan Bekasi (Jabodetabek). Kepatuhan wajib pajak menjadi isu penting dalam optimalisasi penerimaan negara, terutama dalam konteks modernisasi administrasi perpajakan dan meningkatnya penggunaan layanan digital. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 629 responden wajib pajak orang pribadi. Teknik analisis data menggunakan Structural Equation Modelling–Partial Least Square (SEM-PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa kualitas pelayanan pajak, literasi pajak, dan motivasi bayar pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Variabel literasi pajak menunjukkan pengaruh paling dominan terhadap kepatuhan wajib pajak dibandingkan variabel lainnya. Pengujian outer model menunjukkan seluruh indikator valid dan reliabel dengan nilai outer loading > 0,70, AVE > 0,50, dan composite reliability > 0,70. Hasil penelitian diharapkan dapat menjadi masukan bagi Direktorat Jenderal Pajak dalam meningkatkan kepatuhan wajib pajak melalui optimalisasi pelayanan, edukasi perpajakan, dan peningkatan motivasi membayar pajak. Variasi kepatuhan wajib pajak dapat dijelaskan oleh ketiga variabel tersebut, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Temuan ini menegaskan pentingnya peningkatan kualitas layanan fiskus dan penguatan aspek motivasional untuk mendorong kepatuhan pajak, terutama dalam lingkungan administrasi perpajakan berbasis digital. Kata kunci: Kualitas Pelayanan Pajak, Literasi Pajak, Motivasi Bayar Pajak, Kepatuhan Wajib Pajak ***** This study aims to analyze the effect of tax service quality, tax literacy, and tax payment motivation on individual taxpayer compliance in the Greater Jakarta area (Jabodetabek). The research employed a quantitative approach using a survey method by distributing questionnaires to 629 individual taxpayers. Data analysis was conducted using Structural Equation Modelling–Partial Least Square (SEM-PLS) with the assistance of SmartPLS software. The results indicate that tax service quality, tax literacy, and tax payment motivation have a positive effect on taxpayer compliance. Among the independent variables, tax literacy demonstrates the most dominant influence on taxpayer compliance. The outer model testing confirms that all indicators are valid and reliable, with outer loading values above 0.70, AVE values above 0.50, and composite reliability values above 0.70. The findings are expected to provide recommendations for the Directorate General of Taxes in improving taxpayer compliance through optimizing tax services, enhancing tax education, and strengthening taxpayers’ motivation to fulfill their tax obligations. These findings highlight the importance of enhancing tax service quality and strengthening motivational aspects to improve tax compliance, especially within increasingly digitalized tax administration systems. Keywords: Tax Service Quality, Tax Literacy, Tax Payment Motivation, Taxpayer Compliance

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Dr. I Gusti Ketut Agung Ulupui, S.E., Ak., M.Si., Ak., CA., ASEAN CPA. ; 2). Dr. Ayatulloh Michael Musyaffi, S.E., AK., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Ritz Erick Imanuel .
Date Deposited:	28 Jul 2026 09:35
Last Modified:	28 Jul 2026 09:35
URI:	http://repository.unj.ac.id/id/eprint/67125

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