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All Journal Jurnal Ekonomika Manajemen Dan Bisnis
Oma Susanto
Fakultas Ekonomi dan Bisnis, Universitas Riau Kepulauan Batam
Economics, Econometrics & Finance Education

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Pajak kendaraan bermotor merupak Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kota Batam Oma Susanto; Mira Yona; Jefri Damuri Hutauruk; Vita Setiati; Tionom Nainggolan; Nanang Hermawan
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 2 (2026): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i2.4995

Abstract

Motor vehicles are no longer considered luxury items by the public; rather, they have become a basic necessity for daily activities. However, despite the continuous rise in the number of motor vehicles, actual tax revenue has not always kept pace with this growth, often fluctuating from year to year. This study aims to analyze the impact of service quality on the compliance of motor vehicle taxpayers at the Batam City Samsat Office. A descriptive quantitative approach was employed. Data collection was conducted by distributing questionnaires to respondents, utilizing a Likert scale as the measurement instrument. The study population comprised all taxpayers paying motor vehicle taxes at the Batam Samsat Office on May 17, 2026—totaling 30 individuals—with the entire population selected as the sample using a census (total sampling) method. Data were analyzed using Structural Equation Modeling (SEM) via the Statistical Package for the Social Sciences (SPSS 27). The results indicate that service quality has a positive and significant influence on motor vehicle taxpayer compliance at the Batam City Samsat Office. Thus, it can be concluded that service quality positively affects compliance regarding motor vehicle tax payments at the Batam City Samsat Office.
Co-Authors Jefri Damuri Hutauruk Mira Yona Nanang Hermawan Tionom Nainggolan Vita Setiati