Published: 2023-10-01

Pengaruh Motivasi Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Palembang

DOI: 10.35870/jemsi.v9i5.1569

Rowaldi Adrean, Firmansyah, Desi Indriasari
  • Rowaldi Adrean: Politeknik Negeri Sriwijaya , Indonesia . image/svg+xml
  • Firmansyah: Affiliation name not available , Indonesia
  • Desi Indriasari: Affiliation name not available , Indonesia
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Abstract

Pelnellitian ini belrtuljulan ulntulk melngeltahuli pelngarulh Motivasi dan Kulalitas Pellayanan telrhadap Kelpatulhan Wajib Pajak Kelndaraan Belrmotor Roda 2 di Kota Palelmbang. Popullasi dalam pelnellitian ini adalah sellulrulh wajib ajak yang ada di Kota Palelmbang. Julmlah sampell yang digulnakan dalam pelnellitian ini selbanyak 100 relspondeln yang dihitulng belrdasarkan rulmuls Slovin delngan meltodel pelnelntulan sampell Accidelntal Sampling. Pelnellitian ini melnggulnakan alat analisis relgrelsi linielr belrganda delngan bantulan SPSS velrsi 29. Hasil pelnellitian ini melnelmulkan bahwa Motivasi dan Kulalitas Pellayanan belrpelngarulh positif dan signifikan telrhadap Kelpatulhan Wajib Pajak Kelndaraan. Ulji selcara simulltan melnulnjulkkan hasil bahwa variabell Motivasi dan Kulalitas Pellayanan selcara belrsama-sama belrpelngarulh telrhadap Kelpatulhan Wajib Pajak Kelndaraan. Nilai Adjulstelr R Sqularel selbelsar 0,711, yang belrarti Motivasi dan Kulalitas Pellayanan belrpelngarulh selbelsar 71,1% telrhadap Kelpatulhan Wajib Pajak dann sisanya dipelngarulhi olelh variabell lain yang tidak dijellaskan pada pelnellitian ini.

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How to Cite

Adrean, R., Firmansyah, & Indriasari, D. (2023). Pengaruh Motivasi Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Palembang. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(5), 2169-2177. https://doi.org/10.35870/jemsi.v9i5.1569
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 5 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

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