Analisis determinan kepatuhan pajak kendaraan bermotor di kota surabaya

Rose, Carelie Amanda (2026) Analisis determinan kepatuhan pajak kendaraan bermotor di kota surabaya. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Pajak merupakan sumber penerimaan negara yang penting, namun ketidakstabilan antara target dan realisasi menunjukkan bahwa faktor yang memengaruhi kepatuhan wajib pajak masih belum sepenuhnya dipahami. Penelitian ini bertujuan untuk menganalisis determinan kepatuhan pajak kendaraan bermotor dengan tanggung jawab untuk membayar sebagai variabel mediasi pada layanan Samsat konvensional dan Samsat digital di Kota Surabaya. Penelitian ini menggunakan Theory of Planned Behavior sebagai grand theory, didukung oleh enam middle-range theory yaitu MDS Trust Model, Taksonomi Bloom, SERVQUAL, Technology Acceptance Model, Tax Morale, dan OECD Model, serta dua teori pendukung, yaitu Slippery Slope Framework dan teori pengetahuan pajak dari Eriksen dan Fallan, untuk menjelaskan jalur pengaruh yang tidak tercakup dalam grand theory. Penelitian menggunakan pendekatan kuantitatif asosiatif kausal dengan teknik purposive sampling terhadap 190 responden, terdiri dari 100 responden pengguna layanan Samsat konvensional dan 90 responden pengguna layanan Samsat digital, serta dianalisis menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa pada layanan Samsat konvensional, pengetahuan perpajakan merupakan faktor yang memberikan pengaruh paling besar terhadap tanggung jawab untuk membayar, serta berpengaruh langsung terhadap kepatuhan pajak tanpa melalui mediasi. Pada layanan Samsat digital, penerimaan teknologi e-Samsat merupakan faktor yang memberikan pengaruh paling besar terhadap tanggung jawab untuk membayar, serta berpengaruh langsung terhadap kepatuhan pajak maupun melalui mediasi tanggung jawab untuk membayar. Kepercayaan kepada pemerintah secara konsisten tidak terbukti berpengaruh signifikan terhadap kepatuhan pajak pada kedua layanan, baik secara langsung maupun melalui mediasi tanggung jawab untuk membayar pajak. Penelitian ini memberikan implikasi teoritis sebagai referensi perpajakan daerah dan implikasi praktis sebagai bahan pertimbangan strategi pemerintah dan Samsat dalam meningkatkan kepatuhan pajak kendaraan bermotor.
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Taxes are an important source of government revenue; however, the discrepancy between targets and actual collections indicates that the factors influencing taxpayer compliance are not yet fully understood. This study aims to analyze the determinants of motor vehicle tax compliance, with the responsibility to pay serving as a mediating variable, in relation to conventional and digital Samsat services in the city of Surabaya. This study employs the Theory of Planned Behavior as the grand theory, supported by six middle-range theories namely the MDS Trust Model, Bloom’s Taxonomy, SERVQUAL, the Technology Acceptance Model, Tax Morale, and the OECD Model as well as two supporting theories, namely the Slippery Slope Framework and the tax knowledge theory by Eriksen and Fallan, to explain pathways of influence not covered by the grand theory. The study employed a quantitative associative-causal approach with purposive sampling of 190 respondents, comprising 100 users of conventional Samsat services and 90 users of digital Samsat services and the data were analyzed using PLS-SEM. The results of this study indicate that, in conventional Samsat services, tax knowledge is the factor that exerts the greatest influence on the sense of responsibility to pay taxes and has a direct effect on tax compliance without mediation. In digital Samsat services, acceptance of e-Samsat technology is the factor that exerts the greatest influence on the sense of responsibility to pay taxes and has a direct effect on tax compliance as well as through the mediation of the sense of responsibility to pay taxes. Trust in the government was consistently found to have no significant effect on tax compliance in either service, either directly or through the mediating effect of the sense of responsibility to pay taxes. This study provides theoretical implications as a reference for local taxation and practical implications as considerations for government and Samsat strategies to improve motor vehicle tax compliance.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Tax Compliance, Theory of Planned Behavior, Conventional Samsat, Digital Samsat, PLS-SEM Kepatuhan Pajak, Theory of Planned Behavior, Samsat Konvensional, Samsat digital, PLS-SEM
Subjects:	H Social Sciences > HB Economic Theory > HB801 Consumer behavior. H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ4629 Income tax H Social Sciences > HJ Public Finance > HJ9103 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc. J Political Science > JF Political institutions (General) > JF1351.H6 Public administration.
Divisions:	Faculty of Creative Design and Digital Business (CREABIZ) > Developmental Studies > 60201-(S1) Undergraduate Thesis
Depositing User:	Carelie Amanda Rose
Date Deposited:	02 Jul 2026 01:15
Last Modified:	02 Jul 2026 01:15
URI:	http://repository.its.ac.id/id/eprint/134184

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