Pengaruh Penerapan Tapping Box, Sanksi Pajak, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Restoran Kota Batam
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Date
2024-07-09
Authors
Arniati
Febyhola, Thania
Journal Title
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Volume Title
Publisher
Politeknik Negeri Batam
Abstract
Abstract : Tax compliance is the behavior of taxpayers to fulfill all tax obligations and
exercise their taxation rights. The study aims to provide evidence regarding the effect of
Tapping Box implementation, tax sanctions, and service quality on taxpayer compliance in
paying restaurant tax in Batam City. The research was conducted at restaurants registered
with the Batam City Regional Revenue Agency. The sample in the study is a restaurant that
has used the Tapping Box. Determination of the sample using purposive sampling method
using the Slovin formula so that 40 restaurants were obtained as samples. Data collection
using a questionnaire. The data analysis technique used is multiple linear regression analysis.
The results of hypothesis testing show that the Tapping Box application variable has no effect
on restaurant taxpayer compliance in Batam City, tax sanctions have a positive effect on
restaurant taxpayer compliance in Batam City, and service quality has no effect on restaurant
taxpayer compliance in Batam City. Research is useful to be an innovation from previous
research and the results of the study can be used by the Batam City Regional Revenue Agency
as an analysis of restaurant taxpayer compliance in Batam City.
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APA