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All Journal Equivalent : Journal of Economic, Accounting and Management
Dimas Pratama Putra
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.
Pengaruh Penerapan E – Samsat dan Kesadaran Wajib Pajak terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Banyuasin Suci Juniyasih; Msy Mikial; Dimas Pratama Putra; Dwi Septa Aryani
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.v4i2.2174

Abstract

This study aims to analyze the influence of the implementation of E-Samsat and taxpayer awareness on the compliance of Motor Vehicle Tax payments at the Banyuasin Regency Samsat Office. This study uses a quantitative method. The population in this study is motor vehicle taxpayers registered at the Banyuasin Regency Samsat Office. The research sample amounted to 100 respondents which were determined using a simple random sampling technique. Data were collected through the distribution of questionnaires with a Likert scale and analyzed using multiple linear regression analysis methods with the help of the SPSS program. The results of the study show that the simultaneous implementation of E-Samsat and taxpayer awareness have a positive and significant effect on the compliance of Motor Vehicle Tax payments at the Banyuasin Regency Samsat Office. In addition, the partial implementation of E-Samsat has a positive and significant effect on compliance with Motor Vehicle Tax payments, as well as taxpayer awareness which also has a positive and significant effect on compliance with Motor Vehicle Tax payments. These findings show that the better the implementation of E-Samsat and the higher the awareness of taxpayers, the higher the level of taxpayer compliance in fulfilling the obligation to pay Motor Vehicle Tax. Therefore, the Banyuasin Regency Samsat Office is advised to continue to improve the quality of E-Samsat services and expand tax socialization and education to increase taxpayer awareness and compliance. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh penerapan E-Samsat dan kesadaran wajib pajak terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Banyuasin. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar di Kantor Samsat Kabupaten Banyuasin. Sampel penelitian berjumlah 100 responden yang ditentukan menggunakan teknik simple random sampling. Data dikumpulkan melalui penyebaran kuesioner dengan skala Likert dan dianalisis menggunakan metode analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa penerapan E-Samsat dan kesadaran wajib pajak secara simultan berpengaruh positif dan signifikan terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Banyuasin. Selain itu, secara parsial penerapan E-Samsat berpengaruh positif dan signifikan terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor, demikian pula kesadaran wajib pajak yang juga berpengaruh positif dan signifikan terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor. Temuan ini menunjukkan bahwa semakin baik penerapan E-Samsat dan semakin tinggi kesadaran wajib pajak, maka semakin tinggi pula tingkat kepatuhan wajib pajak dalam memenuhi kewajiban pembayaran Pajak Kendaraan Bermotor. Oleh karena itu, Kantor Samsat Kabupaten Banyuasin disarankan untuk terus meningkatkan kualitas layanan E-Samsat serta memperluas sosialisasi dan edukasi perpajakan guna meningkatkan kesadaran dan kepatuhan wajib pajak
Co-Authors Cindy Marlina Dwi Septa Aryani Msy Mikial Riza Syahputera Suci Juniyasih Sugiharto