Pengaruh Akuntabilitas Pelayanan Publik, Pengetahuan Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Motor

Lestari, Annisyah (2025) Pengaruh Akuntabilitas Pelayanan Publik, Pengetahuan Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Motor. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The purpose of this study was to determine the effect of public service accountability, tax knowledge, and taxpayer awareness on taxpayer compliance. The study used a quantitative method, with a sample of 105 motor vehicle taxpayers registered at the Bekasi Regency SAMSAT Office selected using a purposive sampling method. Data were collected through questionnaires and analyzed using multiple linear regression analysis with IBM SPSS 24.
The results showed that public service accountability, tax knowledge, and taxpayer awareness partially have a positive influence on taxpayer compliance in paying motor vehicle taxes. The influence of public service accountability, tax knowledge, and taxpayer awareness on taxpayer compliance can be estimated using a multiple regression model: Y = 0.176 X1 + 0.280 X2 + 0.336 X3. Taxpayer awareness is the most dominant factor influencing taxpayer compliance, while public service accountability has the least influence.

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