Electronic Theses and Dissertation

abstrak penelitian ini bertujuan untuk menguji pengaruh sistem pajak digital (e-samsat), kualitas pelayanan samsat, dan pemutihan pajak kendaraan bermotor terhadap kepatuhan wajib pajak kendaraan bermotor mahasiswa yang sedang berkuliah di aceh. penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 156 responden mahasiswa yang memiliki kendaraan bermotor. data dianalisis menggunakan partial least square–structural equation modeling (pls- sem) dengan bantuan smartpls versi 3.0. hasil penelitian menunjukkan bahwa sistem pajak digital (e-samsat), kualitas pelayanan samsat dan pemutihan pajak kendaraan bermotor berpengaruh signifikan terhadap kepatuhan wajib pajak yang menunjukkan bahwa pelayanan yang baik dan kebijakan keringanan pajak mampu mendorong kepatuhan wajib pajak mahasiswa. nilai r-square sebesar 0,975 menunjukkan bahwa variabel sistem pajak digital, kualitas pelayanan samsat, dan pemutihan pajak kendaraan bermotor mampu menjelaskan sebesar 97,5% variasi kepatuhan wajib pajak kendaraan bermotor mahasiswa sedangkan sisanya dijelaskan oleh variabel lain di luar model penelitian. berdasarkan theory of planned behavior (tpb), hasil penelitian ini menunjukkan bahwa kepatuhan wajib pajak dipengaruhi oleh sikap terhadap perilaku, norma subjektif, dan perceived behavioral control yang dibentuk oleh kebijakan dan layanan perpajakan. kata kunci: e-samsat, kualitas pelayanan, pemutihan pajak, kepatuhan wajib pajak.

ABSTRACT This study aims to examine the effect of the digital tax system (e-Samsat), the quality of Samsat services, and motor vehicle tax amnesty on the tax compliance of students enrolled at universities in Aceh who own motor vehicles. This study uses a quantitative approach with a survey method involving 156 student respondents who own motor vehicles. The data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS version 3.0. The results showed that the digital tax system (e-Samsat), the quality of Samsat services, and motor vehicle tax amnesty had a significant effect on taxpayer compliance, indicating that good service and tax relief policies were able to encourage student taxpayer compliance. The R-square value of 0.975 indicates that the variables of the digital tax system, the quality of Samsat services, and motor vehicle tax amnesty are able to explain 97.5% of the variation in student motor vehicle taxpayer compliance, while the rest is explained by other variables outside the research model. Based on the Theory of Planned Behavior (TPB), the results of this study indicate that taxpayer compliance is influenced by attitudes toward behavior, subjective norms, and perceived behavioral control, which are shaped by taxation policies and services. Keywords: e-Samsat, Service Quality, Tax Amnesty, Tax Compliance