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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Ilham, Farel Nasril
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PENGARUH KUALITAS PELAYANAN, SISTEM PELAYANAN, DAN KETEPATAN PELAYANAN SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA (STUDI PADA SAMSAT SUMBAWA BESAR) Ilham, Farel Nasril; Jibrail, Ahmad
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02 Juni 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46327

Abstract

This study aims to examine the effect of service quality, service system, and service timeliness on taxpayer compliance of two-wheeled motor vehicles at Samsat Drive Thru Sumbawa Besar, West Nusa Tenggara. The persistently low compliance rate among motorcycle taxpayers remains a major obstacle to increasing Local Own-Source Revenue (PAD). The study employed a quantitative approach with a sample of 105 respondents selected through purposive sampling. Primary data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with PSPP.The results indicate that simultaneously the three independent variables have a significant effect on taxpayer compliance (F = 81.66; p = 0.000) and explain 71% of the variance in compliance (R² = 0.71). Partially, H₁ (service quality) was rejected (p = 0.054), H₂ (service system) was rejected (p = 0.568), while H₃ (service timeliness) was accepted and showed a positive significant effect (B = 0.48; p = 0.002). Service timeliness emerged as the strongest predictor.The study concludes that service timeliness is the key factor for the success of Samsat Drive Thru in regions facing geographical and infrastructural challenges such as Sumbawa Besar. Samsat administrators are recommended to prioritize faster service processes and improved accuracy.
Co-Authors Jibrail, Ahmad