PENGARUH LITERASI PAJAK, DIGITALISASI PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI UPTB SAMSAT PALEMBANG IV

APRILIYANTI, DELLA PUTRI (2026) PENGARUH LITERASI PAJAK, DIGITALISASI PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI UPTB SAMSAT PALEMBANG IV. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK Della Putri Apriliyanti. Pengaruh Literasi Pajak, Digitalisasi Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di UPTB Samsat Palembang IV. (Di bawah bimbingan Ibu Hj. Dwi Septa Aryani, S.E., M.Si., Ak., CA. dan Ibu Amanda Oktarivani, S.E., M.Si., Ak.) Penelitian ini bertujuan untuk menganalisis pengaruh literasi pajak, digitalisasi pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di UPTB Samsat Palembang IV, baik secara parsial maupun secara simultan. Penelitian menggunakan pendekatan kuantitatif dengan memanfaatkan data primer yang diperoleh melalui penyebaran kuesioner kepada responden. Populasi penelitian mencakup seluruh wajib pajak kendaraan bermotor yang melakukan pembayaran pajak di UPTB Samsat Palembang IV. Sampel yang digunakan berjumlah 100 responden dan ditentukan dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa secara simultan literasi pajak, digitalisasi pelayanan, dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di UPTB Samsat Palembang IV. Secara parsial, variabel literasi pajak dan sanksi perpajakan terbukti berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, sedangkan variabel digitalisasi pelayanan tidak menunjukkan pengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di UPTB Samsat Palembang IV. Berdasarkan hasil tersebut, peneliti menyarankan agar penelitian selanjutnya memperluas kajian dengan menambahkan variabel lain yang berpotensi memengaruhi kepatuhan wajib pajak kendaraan bermotor. Kata Kunci: Literasi Pajak, Digitalisasi Pelayanan, Sanksi Perpajakan, dan Kepatuhan Wajib Pajak Kendaraan Bermotor. xiv ABSTRACT Della Putri Apriliyanti. The Influence of Tax Literacy, Service Digitalization, and Tax Sanctions on Motor Vehicle Taxpayer Compliance at UPTB Samsat Palembang IV. (Under the guidance of Hj. Dwi Septa Aryani, S.E., M.Si., Ak., CA. and Amanda Oktarivani, S.E., M.Si., Ak.) This study aims to determine the effect of tax literacy, service digitalization, and tax sanctions, both partially and simultaneously, on motor vehicle taxpayer compliance at UPTB Samsat Palembang IV. This study employed a quantitative approach using primary data collected through questionnaires. The population consisted of all motor vehicle taxpayers who made tax payments at UPTB Samsat Palembang IV. A total of 100 respondents were selected using the purposive sampling technique. The results showed that tax literacy, service digitalization, and tax sanctions simultaneously have a significant effect on motor vehicle taxpayer compliance at UPTB Samsat Palembang IV. Partially, tax literacy and tax sanctions have a significant effect on motor vehicle taxpayer compliance, while service digitalization has no significant effect on motor vehicle taxpayer compliance at UPTB Samsat Palembang IV. Future researchers are encouraged to expand this study by including other variables that may influence motor vehicle taxpayer compliance. Keywords: Tax Literacy, Service Digitalization, Tax Sanctions, and Motor Vehicle Taxpayer Compliance.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny DELLA PUTRI APRILIYANTI
Date Deposited:	30 Jul 2026 02:33
Last Modified:	30 Jul 2026 03:12
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11127

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