The Effect Of Tax Socialisation and Motivation To Pay Tax On Tax Payment Awareness Among Universitas Padjadjaran Students

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Authors: Adisti Gilang Cempaka, Fauzan Akmal Ramadhan
Cited by: 0

Abstract

This study aims to examine the influence of tax socialisation and motivation to pay tax on tax awareness among university students. A quantitative approach was applied, using primary data by distributing questionnaires to Universitas Padjadjaran students. The sampling technique was carried out by purposive sampling technique. Data were analysed using Multiple Regression Analysis. The findings indicate that tax socialization and motivation to pay tax positively and significantly affect tax awareness among Universitas Padjadjaran students. The study provides for tax authorities, that the synergy between external education through socialization and strengthening internal motivation is crucial in forming a tax awareness culture in the university environment that can lead to tax compliance.

Fields of Study & Subjects

Taxation and Compliance Studies Financial Literacy and Behavior Economic and Fiscal Studies

Publication details

Journal / source
International Journal of Management and Business Economics
Volume
4
Issue
2
Pages
77–85
Publication date
10 February 2026
Language
EN