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All Journal Journal of Taxation Analysis and Review
Yuli Maelani
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
Economics, Econometrics & Finance

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THE INFLUENCE OF RESTAURANT TAX KNOWLEDGE, TAXPAYER AWARENESS, QUALITY OF SERVICE, ADMINISTRATIVE SANCTIONS, TOTAL BILLINGS AND FINANCIAL STATEMENTS ON RESTAURANT TAX PAYING COMPLIANCE IN SUBANG CITY Yuli Maelani; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1201

Abstract

The purpose of this study was to determine the effect of restaurant tax knowledge, taxpayer awareness, service quality, administrative sanctions, number of bills and preparation of financial statements on compliance with paying restaurant taxes in the city of Subang. The model used is a quantitative approach. The sample in this study were restaurant entrepreneurs. The data collection instrument used primary and secondary data. Primary data was obtained by using a questionnaire or questionnaire, ordinal scale, Likert scale and ratio scale, while secondary data was obtained from the Regional Revenue Agency. The analytical method used is the validity test, reliability test, normality test and Mann Whitney test. The results of the Mann Whitney test show that the variables of restaurant tax knowledge, awareness of restaurant taxpayers, service quality, administrative sanctions, and preparation of financial statements have no effect on compliance with paying restaurant taxes, while the number of bills has a negative effect on compliance with paying restaurant taxes.
THE INFLUENCE OF TAX KNOWLEDGE, TAXPAYER AWARENESS, TAX AVOIDANCE AND TAX SANCTIONS ON COMPLIANCE WITH PAYING MOTOR VEHICLE TAXES IN SUBANG CITY Yuli Maelani
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1212

Abstract

The purpose of this study was to determine the effect of tax knowledge, taxpayer awareness, tax avoidance, tax sanctions on compliance with paying motor vehicle taxes. The model used is a Quantitative approach. The sample used was taxpayers in the city of Subang as many as 100 respondents. data collection instruments using primary data. Primary data is obtained using a questionnaire or questionnaire. The analysis method used is validity test and reliability test. Normality test, Multicolonierity Test, and Heteroscedasticity Test. The data analysis technique used in this research is Multiple Linear Regression Analysis, T test, F test and coefficient of determination. The results of partial hypothesis testing show that the variables of tax knowledge, taxpayer awareness, tax sanctions have an effect on motor vehicle taxpayer compliance, while tax avoidance has no effect on motor vehicle taxpayer compliance. And simultaneously the influence of tax knowledge, taxpayer awareness, tax avoidance, tax sanctions has a positive effect on awareness of paying motor vehicle taxes.
Co-Authors Bambang Sugiharto Indah Umiyati