The Influence of Understanding Tax Regulations, Taxpayer Awareness and Moral Obligations on Tax Compliance of Four-Wheeled Motor Vehicle Taxpayers

Anisa Jamiatul Fardana (Universitas Yapis Papua)

Value Relevance: Jurnal Akuntansi
Vol. 3 No. 2 (2025): Jurnal Value Relevance

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.