Abstract

This research examines the influence of property tax knowledge, moral obligations, taxpayer awareness, and local government service quality on tax compliance using several statements on a Likert Scale. The accidental sampling method was used to collect data from 499 respondents by distributing and analyzing questionnaires using the structural equation modeling (SEM) with Smart PLS method. The hypothesis test result indicates that moral obligations and property tax knowledge are positively and significantly influenced by tax compliance, meanwhile awareness is negatively affected and local government service quality is positively but insignificantly affected. Furthermore, the moral obligation of taxpayers demonstrates the conditions with the least influence on property taxpayer compliance. Therefore, the government needs to pay adequate attention to the improvement of service quality at the tax office to promote higher outcomes through employee training and socialization.

Keywords: property tax knowledge, property taxpayer awareness, moral obligations and local government service quality service, property taxpayer compliance