Syarif, Zulfa Fauziah (2026) Analisis Faktor-Faktor yang Berperan dalam Tingkat Penerimaan Pajak : Studi Kualitatif pada Kantor Samsat Kota Metro. Undergraduate thesis, UIN Jurai Siwo Lampung.

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Abstract

This study aims to analyze the factors influencing the level of Motor Vehicle Tax (PKB) revenue at the Metro City SAMSAT Office during the 2020–2024 period. This research is motivated by fluctuations in motor vehicle tax revenue, particularly during the Covid-19 pandemic (2020–2021), which impacted the community's economic conditions and taxpayer compliance levels.

This research employed a case study method with a descriptive qualitative approach. Data collection was conducted through in-depth interviews. The informants consisted of Metro City SAMSAT officers and motor vehicle taxpayers selected using purposive sampling. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing, with data validity tested using source and technique triangulation.

The results of the study indicate that the level of motor vehicle tax revenue at the Metro City SAMSAT is influenced by several main factors, namely the economy, taxpayer compliance, tax awareness and understanding, service quality, tax administration system, tax socialization, and perceptions of tax sanctions. The Covid-19 pandemic has been shown to have a significant impact on taxpayer compliance, but in the post-pandemic period, revenue has increased along with improvements in economic conditions and service quality. This study concludes that a good service approach and effective socialization play a greater role in increasing tax revenue than a sanction approach alone.

Keywords: tax revenue, motor vehicle tax, taxpayer compliance, tax services, qualitative research

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