Riskiyatur Rohemah, Analisis Pengaruh Implementasi Layanan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Kabupaten Pamekasan. Dibawah bimbingan Nurul Kompyurini, S.E., MAk., Ak dan Emi Rahmawati, S.E.,MSi. Tujuan penelitian ini adalah untuk mengetahui implementasi layanan samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor roda dua baik secara parsial maupun simultan dengan menggunakan variabel akses pajak, fasilitas, complaint center dan website. Penelitian ini menggunakan data primer dengan penyebaran kuesioner ke 100 wajib pajak kendaraan bermotor roda dua yang menggunakan layanan samsat keliling. Teknik pengambilan sampel menggunakan simple random sampling. Data dianalisis dengan menggunakan uji regresi berganda dan uji hipotesis yaitu uji t dan uji F dan uji koefisien determinasi (R2). Hasil dari penelitian ini menunjukkan bahwa secara parsial variabel akses pajak dan complaint center berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua. Namun variabel fasilitas dan website tidak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua. Secara simultan, variabel akses pajak, fasilitas, complaint center dan website berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua. Kata kunci: Layanan Samsat Keliling, Kepatuhan Wajib Pajak, dan Kendaraan Bermotor Roda Dua

ABSTRACT Riskiyatur Rohemah, Analysis an Influence Implementation Samsat Keliling Services Regarding Tax Compliance Motorcycle In Pamekasan Regency. Under the guidance of Nurul Kompyurini, S.E., MAk., Ak dan Emi Rahmawati, S.E.,MSi. Since the axis of Quick Wins program whis is proclaimed by POLRI, SAMSAT office Jatim have some excellent service in giving the fast service, right, simple and transparant to the society. The service samsat keliling is one of the application form and realization Quick Wins program as causing the achievement of sum of the tax compliance of vehicles and the application of progressive tax, so that in year 2012, the government of Jatim prepare receiving the vehicles tax for about Rp7 Trillion is bigger that before is about Rp6,133 Trillion. Therefore, hope it can achieve the taxpayers compliance, especially the taxpayers compliance of motorcycle. The purpose of this research was to describe the implementation of services samsat keliling on taxpayers compliance of motorcycle well a partial method and simultaneous with used variable access taxes, facilities, complaint center, and the website. This research used primary data by questionnaire directly on the 100 taxpayers motorcycle used services samsat keliling. The sampling technique used was simple random sampling. The data analysis was done by using multiple linier regression and hypothesis t test and F test dan coefficient determination (R2). The result of showed, a partial method variable access taxes and complaint center significantly influence taxpayers compliance of motorcycle. Although, variable facilities and the website not significantly influence taxpayers compliance of motorcycle. Simultaneous method, variable access taxes, facilities, complaint center, and the website significantly influence taxpayers compliance of motorcycle. Keywords: Samsat keliling services, tax compliance, and vehicle tax of motorcycle.

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