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All Journal Value Relevance: Jurnal Akuntansi
Anisa Jamiatul Fardana
Universitas Yapis Papua

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The Influence of Understanding Tax Regulations, Taxpayer Awareness and Moral Obligations on Tax Compliance of Four-Wheeled Motor Vehicle Taxpayers Anisa Jamiatul Fardana
Value Relevance: Jurnal Akuntansi Vol. 3 No. 2 (2025): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/67vdhk96

Abstract

This study aims to obtain empirical evidence and analyze the influence of understanding tax regulations, taxpayer awareness, and moral obligations on taxpayer compliance with four-wheeled motor vehicles. This type of research uses hypothesis testing. The research data is primary data obtained directly through field studies using a questionnaire consisting of several statements. The population in this study consisted of motor vehicle taxpayers registered at the Jayapura City SAMSAT Office, with a sample of 100 people. The study results show that understanding tax regulations, taxpayer awareness, and moral obligations significantly positively affect taxpayer compliance at the Jayapura City SAMSAT Office.
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