Pengaruh Pengetahuan Pajak, Sanksi Pajak Dan Surat Tagihan Pajak Terhadap Kepatuhan Wajib Pajak Restoran

Abstract

This study aims to determine the effect of tax knowledge, tax penalties, and tax bills against taxpayer compliance restorant. This research was conducted at the Regional Tax and Retribution Agency (BPPRD) of Batam City. The technique of determining the sample using non probability sampling (non random) in the form of purposive sampling with the number of samples as much as 118 taxpayer restorant in Batam. The type of data used is the primary data. Methods of data collection were conducted by questionnaire. Data analysis used multiple regression analysis with SPSS V. 22.0 software. The results of this study indicate that the tax knowledge significantly affect the taxpayer compliance restorant, tax anksi not affect the taxpayer compliance taxpayer, while tax bills have a significant effect on compliance taxpayer restorant. Tax knowledge, tax sanction and tax bill together or simultaneously have a significant effect on taxpayer compliance. The limitations in this study are the lack of awareness and seriousness of the respondents in answering the questions asked, and the questionnaire is not returned. Suggestions for subsequent research should add another variable and increase the number of samples, the Regional Tax and Retribution Agency (BPPRD) should socialize to better understand the causes and tax sanctions that violate the tax rules.