Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Tingkat Penghasilan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Bandung

Authors

DOI:

https://doi.org/10.35870/jemsi.v11i2.3952

Keywords:

Taxpayer Awareness, Service Quality, Income Level, Taxpayer Compliance, Motor Vehicles

Abstract

The number of motorcycle users continues to increase every year in West Java, but in fact there are still many taxpayers who no longer re-register their vehicles, especially in Bandung City. This study aims to determine the effect of taxpayer awareness, service quality, and income level on motor vehicle taxpayer compliance in Bandung City partially. This research is a quantitative research with descriptive approach. This study used a questionnaire method to collect data with a sample of 100 respondents from the total population of motor vehicle owners in the last year of  1.562.668. The data analysis techniques used in this study are Descriptive Analysis, Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Test, Correlation Coefficient Test, Determination Test (R2), t test, and F test. The results of the research conducted show that taxpayer awareness has a positive and significant influence on taxpayer compliance, then service quality has a positive and significant influence on taxpayer compliance, and income level has a positive and significant influence on taxpayer compliance.

Downloads

Download data is not yet available.

Author Biographies

  • Wulandari, Universitas Teknologi Digital

    Universitas Teknologi Digital, Bandung, Indonesia.

  • Cepi Saepuloh, Universitas Teknologi Digital

    Universitas Teknologi Digital, Bandung, Indonesia.

References

Barata, A. A. (2003). Dasar-dasar pelayanan prima. Elex Media Komputindo.

Donofan, I., & Afriyenti, M. (2021). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Tingkat Penghasilan Terhadap Kepatuhan Pembayaran Pajak Bumi Bangunan. Jurnal Eksplorasi Akuntansi, 3(4), 859–875. https://doi.org/10.24036/jea.v3i4.435.

Dzulfitriah, F., & Saepulloh, C. (2022). Pengaruh Program Pemutihan Denda Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak pada Samsat Kabupaten Garut. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 6681(4), 32–39. https://doi.org/10.55916/frima.v0i4.354.

Feriyanto, O., & Sugiono. (2022). Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor di Bandung. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 6681(3), 144–163. https://doi.org/10.55916/frima.v0i3.287.

Hadianto, H. P., Hidayat, W. W., & Ningrum, E. P. (2024). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Penerapan Sistem E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Bekasi Pada Kantor Samsat Kota Bekasi. SENTRI: Jurnal Riset Ilmiah, 3(3), 1458–1468. https://doi.org/10.55681/sentri.v3i3.2424.

Hidayat, I., & Maulana, L. (2022). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Tangerang. Bongaya Journal for Research in Accounting (BJRA), 5(1), 11–35. https://doi.org/10.37888/bjra.v5i1.322.

Hidayat, R., & Wati, S. R. (2022). Pengaruh kesadaran Wajib Pajak dan kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak dalam membayar Pajak bumi dan Bangunan di kota Bandung. Owner, 6(4), 4009–4020. https://doi.org/10.33395/owner.v6i4.1068.

Husnina, A. N., Afifi, Z., & Mulyani, U. R. (2024). PENGARUH MOTIVASI, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI ADMINISTRASI, TINGKAT PENDAPATAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KUDUS. Journal Accounting International Mount Hope, 2(1), 170-181. https://doi.org/10.61696/jaimo.v2i1.259.

Kurniawan, A., & Choirunisa, W. (2022). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Bandung Cicadas. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 6681(3), 174–188. https://doi.org/10.55916/frima.v0i3.289.

Kurniawan, A., Purwanti, M., & Lidiawati, E. (2022). Pemahaman Wajib Pajak, Sosialisasi Perpajakan Dan Kepatuhan Wajib Pajak. Star, 14(1), 1. https://doi.org/10.55916/jsar.v14i1.31.

Muhammad Arfandy, & Jurana. (2023). Pengaruh Tingkat Penghasilan, Kesadaran Wajib Pajak Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua. Jurnal Ekonomi Kreatif Indonesia, 1(2), 73–93. https://doi.org/10.61896/jeki.v1i2.11.

Wea, M. O. F. (2022). Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak dan Tingkat Pendapatan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Literasi Akuntansi, 2(2), 109–118. https://doi.org/10.55587/jla.v2i2.43.

Widiastuti, N. P. E. (2023). FENOMENOLOGI KESADARAN WAJIB PAJAK SOCIO-ENTREPRENEUR. Penerbit Peneleh.

Yulianti, D. E., & Saepuloh, C. (2024). Pengaruh Sanksi Pajak Dan Insentif Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Wilayah Soreang. Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi), 1(7), 130-138.

Downloads

Published

2025-04-01

Issue

Vol. 11 No. 2 (2025): April 2025

Section

Articles

License

Copyright (c) 2025 Wulandari, Cepi Saepuloh

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.