The taxpayer compliance determinations in paying motor vehicles tax at direção nacional de transportes e terrestres dili timor-leste

The purpose of this study is to test and analyze the effect of understanding tax regulations, taxpayer awareness, service quality, and tax sanctions on taxpayer compliance in paying motor vehicle taxes. The method used in this research is quantitative research methods. The data sources used are primary data and secondary data obtained from the National Direção de Transporte e Terrestres (DNTT). Methods of data collection using a survey method by distributing statements to respondents in the form of a questionnaire. The number of samples used in this study was 100 motor vehicle taxpayers. Respondents were determined using the Solvin formula and the sampling technique was carried out by accidental sampling. Data analysis used in this study consisted of validity and reliability tests, descriptive statistical analysis, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), and hypothesis testing (multiple linear regression analysis, determination coefficient test, and t-test). The results of this study indicate that the understanding of tax regulations, taxpayer awareness, and tax sanctions have a positive and significant effect on taxpayer compliance while service quality has a negative and significant effect on taxpayer compliance in paying motorized vehicle taxes at Direção Nasional de Transporte e Terrestres (DNTT) Dili. Timor Leste.