PENGARUH LITERASI PAJAK, MORAL PAJAK DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

Taxpayer compliance is a primary factor in optimizing state revenue; however, Indonesia’s tax ratio (9.11%) remains lower than that of other ASEAN countries. This study aims to analyze the influence of tax literacy, tax morale, and tax transparency on motor vehicle taxpayer compliance among employees of PT Sentosa Prima Utama in Batam. Using a quantitative approach with the Partial Least Square (PLS) method, the study involved a sample of 77 respondents. The results indicate that tax literacy and tax morale do not have a significant effect on compliance. Conversely, tax transparency has a significant and positive impact. Transparency enhances trust, which in turn drives compliance motivation.