IPSSJ
Vol. 2 No. 03 Agustus (2025): Integrative Perspectives of Social and Science Journal

PENGARUH PROGRAM PEMUTIHAN PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT BALARAJA

Nurlelah, Ina Khodijah, Mochamad Fahru Komarudin (Unknown)



Article Info

Publish Date
16 Aug 2025

Abstract

This study aims to determine the effects of the tax amnesty program and service quality on motor vehicle taxpayer compliance at Samsat Balaraja, examining both partial and simultaneous relationships. The research method employed is an associative quantitative approach, utilizing a non-probability sampling technique. The population consists of 280,173 taxpayers registered at Samsat Balaraja, Tangerang Regency, and a sample of 100 taxpayers was selected using the Slovin formula. Data were processed using SPSS Version 26. The results of the first hypothesis test show that tcount > ttable (2.581 > 1.29) and the significance value is 0.011 < 0.05, indicating that Ha is accepted and H0 is rejected. The second hypothesis test shows tcount > ttable (2.995 > 1.29) and a significance value of 0.003 < 0.05, indicating that Ha is accepted and H0 is rejected. The third hypothesis test shows Fcount > Ftable (10.066 > 3.09) with a significance level of 0.000 < 0.05, indicating that Ha is accepted and H0 is rejected. The conclusion of this study suggests that: first, the tax amnesty program has a significant impact on taxpayer compliance; second, service quality has a substantial effect on taxpayer compliance; and third, both the tax amnesty program and service quality simultaneously influence taxpayer compliance at Samsat Balaraja, Tangerang Regency.

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Journal Info

Abbrev

ojs

Publisher

Subject

Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

Description

Integrative Perspectives of Social and Science Journal (IPSSJ) dengan E-ISSN 3064-4011 merupakan sebuah jurnal ilmiah nasional yang mempublikasikan artikel hasil penelitian multidisiplin di berbagai bidang ilmu, seperti ilmu sains, teknik, pendidikan, ilmu sosial humaniora, bahasa/linguistik, ...