Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Palembang

Hartono, Rufina (2026) Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of tax knowledge, taxpayer awareness, and moral obligation on motor vehicle taxpayer compliance in Palembang City. This research employs a quantitative approach using primary data. The sampling technique applied is non-probability sampling with a purposive sampling method. The research sample consists of 123 respondents, namely students from four universities in Palembang City who own motor vehicles and have paid or previously paid motor vehicle taxes.Data analysis was conducted using descriptive statistical analysis, data quality testing, classical assumption testing, and hypothesis testing with the assistance of SPSS. The results indicate that tax knowledge and moral obligation have a positive and significant effect on motor vehicle taxpayer compliance in Palembang City. Meanwhile, taxpayer awareness does not have a significant effect on motor vehicle taxpayer compliance in Palembang City.

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