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All Journal Equivalent : Journal of Economic, Accounting and Management
Cindy Marlina
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan
Economics, Econometrics & Finance

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Pengaruh Literasi Pajak dan Lingkungan Sosial terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Indralaya Ogan Ilir Cindy Marlina; Sugiharto; Dimas Pratama Putra; Riza Syahputera
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.2173

Abstract

This study aims to analyze the influence of tax literacy and social environment on the compliance of motor vehicle taxpayers at the Samsat Office of Indralaya Ogan Ilir Regency. The study used a quantitative method with a sample of 100 respondents selected through Simple Random Sampling. Data was obtained through questionnaires and analyzed using SPSS. The results of the study showed that tax literacy and the social environment had a significant and positive effect on taxpayer compliance (F count = 159,888, sig. = 0.001). Tax literacy (tcal = 5.949, sig. = 0.001) and social environment (tcal = 5.455, sig. = 0.001) also have a positive and significant effect on taxpayer compliance. These findings suggest that increased tax understanding and social environmental support can improve motor vehicle taxpayer compliance. Abstrak  Penelitian ini bertujuan menganalisis pengaruh literasi perpajakan dan lingkungan sosial terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kabupaten Indralaya Ogan Ilir. Penelitian menggunakan metode kuantitatif dengan sampel 100 responden yang dipilih melalui Simple Random Sampling. Data diperoleh melalui kuesioner dan dianalisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa literasi perpajakan dan lingkungan sosial berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak (F hitung = 159,888, sig. = 0,001). Literasi perpajakan (thitung = 5,949, sig. = 0,001) dan lingkungan sosial (t hitung = 5,455, sig. = 0,001) juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Temuan ini menunjukkan bahwa peningkatan pemahaman perpajakan dan dukungan lingkungan sosial dapat meningkatkan kepatuhan wajib pajak kendaraan bermotor.
Co-Authors Dimas Pratama Putra Riza Syahputera Sugiharto