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Tingkat kepatuhan yang rendah menjadi kendala utama peningkatan Pendapatan Asli Daerah (PAD). Metode kuantitatif menggunakan 105 responden dengan convenience sampling, data primer kuesioner skala Likert, dan analisis regresi linier berganda melalui PSPP. Hasil simultan signifikan (F=81,66; sig=0,000) dengan R²=0,71. Secara parsial ketepatan pelayanan berpengaruh positif signifikan (B=0,48; sig=0,002), sedangkan kualitas dan sistem ditolak.",{"@graph":63,"@context":124},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/the-effect-of-service-quality-service-system-and-service-timeliness-of-samsat-drive-thru-on-two-wheeled-motor-vehicle-taxpayer-compliance-study-on-samsat-sumbawa-besar/228244/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/the-effect-of-service-quality-service-system-and-service-timeliness-of-samsat-drive-thru-on-two-wheeled-motor-vehicle-taxpayer-compliance-study-on-samsat-sumbawa-besar/228244.png","ImageObject",300,407,{"name":89,"@type":90},"Dipper","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-11","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116,120],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan penelitian ini pada Samsat Drive Thru Sumbawa Besar?","Question",{"text":110,"@type":111},"Penelitian ini bertujuan menguji pengaruh kualitas pelayanan, sistem pelayanan, dan ketepatan pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Bagaimana metode penelitian dan ukuran sampel yang digunakan?",{"text":115,"@type":111},"Penelitian menggunakan pendekatan kuantitatif dengan sampel 105 responden melalui convenience/purposive sampling, data dikumpulkan dengan kuesioner skala Likert, lalu dianalisis menggunakan regresi linier berganda pada PSPP.",{"name":117,"@type":108,"acceptedAnswer":118},"Variabel mana yang paling berpengaruh terhadap kepatuhan wajib pajak?",{"text":119,"@type":111},"Ketepatan pelayanan terbukti sebagai prediktor paling dominan dan berpengaruh positif signifikan (B=0,48; sig=0,002).",{"name":121,"@type":108,"acceptedAnswer":122},"Apa rekomendasi yang diberikan untuk pihak Samsat?",{"text":123,"@type":111},"Pihak Samsat disarankan memprioritaskan percepatan proses layanan dan peningkatan akurasi layanan agar mendukung keberhasilan Samsat Drive Thru.","https://schema.org",{"og:url":79,"og:type":126,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":128,"canonical":79},"index,follow",{"doc_id":130,"site_id":56},228244,1789023537,{"code":4,"msg":5,"data":133},{"doc_id":130,"user_id":134,"nickname":89,"user_avatar":135,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":136,"file_id":137,"file_url":138,"file_type":139,"file_size":140,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":141,"language":142,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":143,"faqs":144,"seo_title":145,"seo_description":61,"update_tm":131,"read_time":146},1374404997633,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","PENGARUH KUALITAS PELAYANAN, SISTEM PELAYANAN, DAN KETEPATAN PELAYANAN SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA (STUDI PADA SAMSAT  \nSUMBAWA BESAR)  \nFarel Nasril Ilham 1 , Ahmad Jibrail2  \n1,2 Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa  \n[1](1 farel.ilhamm090925@gmail.com)[ farel.ilhamm090925@gmail.com](1 farel.ilhamm090925@gmail.com), [2](2 ahmad.jibrail@uts.ac.id)[ ahmad.jibrail@uts.ac.id](2 ahmad.jibrail@uts.ac.id),  \nABSTRACT  \nThis study aims to examine the effect of service quality, service system, and service timeliness on taxpayer compliance of two-wheeled motor vehicles at Samsat Drive Thru Sumbawa Besar, West Nusa Tenggara. The persistently low compliance rate among motorcycle taxpayers remains a major obstacle to increasing Local OwnSource Revenue (PAD). The study employed a quantitative approach with a sample of 105 respondents selected through purposive sampling. Primary data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with PSPP. The results indicate that simultaneously the three independent variables have a significant effect on taxpayer compliance (F = 81. 66; p = 0. 000) and explain 71% of the variance in compliance (R ² = 0. 71). Partially, H₁(service quality) was rejected (p = 0. 054), H₂ (service system) was rejected (p = 0. 568), while H₃ (service timeliness) was accepted and showed a positive significant effect (B = 0.48; p = 0. 002). Service timeliness emerged as the strongest predictor. The study concludes that service timeliness is the key factor for the success of Samsat Drive Thru in regions facing geographical and infrastructural challenges such as Sumbawa Besar. Samsat administrators are recommended to prioritize faster service processes and improved accuracy.  \nKeywords: Taxpayer Compliance, Samsat Drive Thru, Service Quality, Service System, Service Timeliness  \nABSTRAK  \nPenelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan, sistempelayanan, dan ketepatan pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua pada Samsat Drive Thru Sumbawa Besar, Nusa Tenggara Barat. Rendahnya tingkat kepatuhan pajak roda dua di wilayah tersebut menjadi hambatanutama dalam meningkatkan Pendapatan Asli Daerah (PAD) . Penelitian menggunakan pendekatan kuantitatif dengan sampel 105 responden yang dipilihmelalui teknik convenience sampling. Data primer dikumpulkan menggunakan kuesioner skala Likert dan dianalisis dengan metode regresi linier berganda melalui program PSPP. Hasil analisis menunjukkan bahwa secara simultan ketiga variabelindependen berpengaruh signifikan terhadap kepatuhan wajib pajak (F = 81,66; sig.  \n= 0,000) dan mampu menjelaskan 71% variasi kepatuhan (R² = 0,71) . Secara parsial, H₁ (kualitas pelayanan) ditolak (sig. = 0,054), H₂ (sistem pelayanan) ditolak (sig. = 0,568), sedangkan H₃ (ketepatan pelayanan) diterima dan berpengaruh positif signifikan (B = 0,48; sig. = 0,002) . Ketepatan pelayanan terbukti sebagai prediktor paling dominan. Penelitian menyimpulkan bahwa ketepatan pelayanan merupakan faktor kunci keberhasilan layanan Samsat Drive Thru di daerah dengantantangan geografis dan infrastruktur seperti Sumbawa Besar. Pihak Samsat direkomendasikan untuk memprioritaskan percepatan proses dan peningkatanakurasi layanan.  \nKata Kunci: Kepatuhan Wajib Pajak, Samsat Drive Thru, Kualitas Pelayanan, Sistem Pelayanan, Ketepatan Pelayanan  \nA. Pendahuluan  \nPajak kendaraan bermotor merupakan salah satu sumber pendapatan daerah yang sangat strategis dalam mendukung pembangunan infrastruktur dan pelayanan publik di Indonesia. Sebagai bagian dari pajak daerah, pajak ini diharapkan dapat meningkatkan pendapatan asli daerah (PAD) guna membiayai berbagai program pembangunan, termasuk di wilayah-wilayah yang masih menghadapi tantangan aksesibilitasseperti Provinsi Nusa Tenggara Barat. Namun, realitas di lapangan menunjukkan bahwa tingkat kepatuhan wajib pajak kendaraan bermotor, ","cbCaiv7NNeqq664D","https://ap.wps.com/l/cbCaiv7NNeqq664D","pdf",166413,16,"Indonesian","# A. Pendahuluan","[{\"question\":\"Apa tujuan penelitian ini pada Samsat Drive Thru Sumbawa Besar?\",\"answer\":\"Penelitian ini bertujuan menguji pengaruh kualitas pelayanan, sistem pelayanan, dan ketepatan pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua.\"},{\"question\":\"Bagaimana metode penelitian dan ukuran sampel yang digunakan?\",\"answer\":\"Penelitian menggunakan pendekatan kuantitatif dengan sampel 105 responden melalui convenience/purposive sampling, data dikumpulkan dengan kuesioner skala Likert, lalu dianalisis menggunakan regresi linier berganda pada PSPP.\"},{\"question\":\"Variabel mana yang paling berpengaruh terhadap kepatuhan wajib pajak?\",\"answer\":\"Ketepatan pelayanan terbukti sebagai prediktor paling dominan dan berpengaruh positif signifikan (B=0,48; sig=0,002).\"},{\"question\":\"Apa rekomendasi yang diberikan untuk pihak Samsat?\",\"answer\":\"Pihak Samsat disarankan memprioritaskan percepatan proses layanan dan peningkatan akurasi layanan agar mendukung keberhasilan Samsat Drive Thru.\"}]","PENGARUH KUALITAS PELAYANAN, SISTEM PELAYANAN, DAN KETEPATAN PELAYANAN SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA - Studi pada Samsat Sumbawa Besar | PDF",25]