Pengaruh Kesadaran Masyarakat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Empiris Di Kabupaten Nagan Raya

Niken Rahayu Ningsih, Lilis Marlina, Fatmayanti Fatmayanti

Abstract


This study aims to analyze the influence of public awareness on motor vehicle taxpayer compliance in Nagan Raya Regency. Public awareness is considered an internal factor that reflects individuals’ understanding, trust, and sense of responsibility in voluntarily fulfilling fiscal obligations. A quantitative approach was employed using a survey method involving 100 respondents who are active taxpayers. The data were analyzed using simple linear regression to examine the relationship between variables. The results indicate that public awareness has a positive and significant effect on taxpayer compliance. Individuals who understand their rights and obligations, trust in tax management, and possess a moral drive to pay taxes on time are more likely to comply with tax regulations. These findings highlight the importance of strengthening fiscal awareness as a strategic effort to improve regional tax compliance, particularly in the motor vehicle tax sector, which plays a vital role in contributing to Regional Original Revenue (PAD).

Keywords


Public Awareness; Tax Compliance; PKB; PAD

Full Text:

PDF

References


Agustin, N. S., & Putra, R. E. (2019). Pengaruh kesadaran masyarakat, sanksi perpajakan dan kualitas pelayanan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada Samsat Kota Batam. Measurement Jurnal Akuntansi, 13(1), 55–62.

Aisyah, S. (2023). Pengaruh Tingkat Kesadaran Masyarakat Dalam Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Kantor SAMSAT Kisaran). JAKUMA: Jurnal Akuntansi Dan Manajemen Keuangan, 4(1), 11–22.

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://repository.tcu.edu/server/api/core/bitstreams/702462ab-1ebb-4c54-85df-d45d31e23b1d/content

Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314–324.

Alm, J., Jackson, B. R., & McKee, M. (1992). Estimating the determinants of taxpayer compliance with experimental data. National Tax Journal, 45(1), 107–114.

Alting, F., Suwito, S., & Sardju, F. (2024). Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Sosialisasi Perpajakan Dan Penerapan Sistem E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. EKONOMIKA45: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 11(2), 395–412.

Anggoro, D. D. (2017). Pajak daerah dan retribusi daerah. Universitas Brawijaya Press.

Atapary, F., Alfons, S. S., & Tita, H. M. Y. (2023). Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor. Jurnal Saniri, 3(2), 108–131.

Bobek, D. D., & Hatfield, R. C. (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research in Accounting, 15(1), 13–38.

Cooper, D. R., & Schindler, P. S. (2014). Business Research Methods. In McGraw-Hill (Twelfth ed). McGraw-Hill. https://doi.org/10.1109/arms.1991.154456

Daparhita, I. B. A., & Gorda, A. (2018). Efektivitas Pemberlakuan Tarif Progresif Bagi Pajak Kendaraan Bermotor Guna Meningkatkan Penerimaan Pajak. Analisis Hukum, 1(1).

Devos, K. (2013). Factors influencing individual taxpayer compliance behaviour. Springer Science & Business Media.

Dewi, N., & Setiawan, P. E. (2023). Pengetahuan Perpajakan, Pemahaman Peraturan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak E-Commerce. E-Jurnal Akuntansi, 33(5), 1360.

Ghozali, I. (2018). Aplikasi analisis multivariete dengan program IBM SPSS 23.

Ilham, D., & Poerwati, R. T. (2023). Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, kualitas pelayanan fiskus dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Jurnal Ilmiah Akuntansi Peradaban, 9(1), 26.

Juliantari, N. K. A., Sudiartana, I. M., & Dicriyani, N. L. G. M. (2021). Pengaruh kesadaran wajib pajak, kualitas pelayanan, kewajiban moral, sanksi pajak, dan sosialisasi pajak terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kantor samsat gianyar. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1).

Karmila, K., & Nurhikma, N. (2021). Pengaruh sistem pemungutan pajak kendaraan bermotor melalui layanan Drive Thru terhadap kepatuhan wajib pajak di Kota Makassar. Yume: Journal Of Management, 4(1).

Kiconco, R. I., Gwokyalya, W., Sserwanga, A., & Balunywa, W. (2019). Tax compliance behaviour of small business enterprises in Uganda. Journal of Financial Crime, 26(4), 1117–1132.

Manuputty, I. G. (2016). Pengaruh Pengetahuan Perpajakan dan Penerapan Self Assesment System Terhadap Kesadaran Wajib Pajak Serta Dampaknya Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Jakarta Panjaringan. Media Akuntansi Perpajakan, 1(2), 44–58.

Mardiasmo, M. (2019). Perpajakan, Edisi Revisi 2019. Penerbit Andi: Yogyakarta.

Prakoso, A., Wicaksono, G., Iswono, S., Puspita, Y., Bidhari, S. C., & Kusumaningrum, N. D. (2019). Pengaruh Kesadaran Dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak. JAE (Jurnal Akuntansi Dan Ekonomi), 4(1), 18–31.

Sekaran, U., & Bougie, R. (2017). Metode penelitian untuk bisnis: Pendekatan pengembangan-keahlian, edisi 6 buku 1.

Sinambela, T., & Putri, A. S. (2020). Pengaruh Kesadaran Wajib Pajak Dan Penerapan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Perpajakan Jayakarta, 1(2), 122–137.

Sista, N. P. A. (2019). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak, Kewajiban Moral, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Gianyar. JSAM (Jurnal Sains, Akuntansi Dan Manajemen), 1(1), 142–179.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. In Tax Compliance and Tax Morale. Edward Elgar Publishing.

Trivedi, V. U., Shehata, M., & Mestelman, S. (2005). Attitudes, incentives, and tax compliance. Can. Tax J., 53, 29.

Wardani, D. K., & Rumiyatun, R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi kasus WP PKB roda empat di Samsat Drive Thru Bantul). Jurnal Akuntansi, 5(1), 15. https://doi.org/10.24964/ja.v5i1.253

Winasari, A. (2020). Pengaruh Pengetahuan, Kesadaran, Sanksi, Dan Sistem E-SAMSAT Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Subang.(Studi Kasus Pada Kantor Samsat Subang). Prisma (Platform Riset Mahasiswa Akuntansi), 1(1), 11–19.




DOI: https://doi.org/10.37905/jrpi.v2i3.33768

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Niken Rahayu Ningsih, Lilis Marlina, Fatmayanti Fatmayanti

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