Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Pajak, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Restoran di Kota Surabaya
Daftar Isi:
- Indonesia has one of the largest revenues, namely taxation. One of the local subjects income through taxes is the restaurant tax. Restaurant tax is a source of economic wheels in the local area which has an important role. However, there are still many restaurants that do not comply with their taxation requirements. The purpose of this study is to determine the effect tax knowledge, tax service quality, tax sanctions, taxpayer awareness on taxpayer compliance. This research is a quantitative research. The data used in this study is primary data that collected through a survey technique of distributing questionnaires. The sample used in this study is a restaurant located in the city of Surabaya whose business has a restaurant tax charter or commonly referred to as PB-1. The sampling technique used in this study is a non-random sampling technique using purposive sampling method with a sample of 50 respondents. The data analysis technique used in this research is Multiple Linear Regression. The results of this study shows that tax knowledge and tax service quality affect taxpayer compliance, while tax sanctions and taxpayer awareness have no effect on taxpayer compliance