PENGARUH SOSIALISASI DAN KEADILAN DALAM PENERIMAAN PAJAK WAJIB PAJAK USAHA RESTORAN DAN RUMAH MAKAN TERHADAP PENERAPAN PROGRAM E-TAX DI KOTA PALEMBANG

Pribowo, Hadi (2021) PENGARUH SOSIALISASI DAN KEADILAN DALAM PENERIMAAN PAJAK WAJIB PAJAK USAHA RESTORAN DAN RUMAH MAKAN TERHADAP PENERAPAN PROGRAM E-TAX DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of socialization and justice in the tax receipts of restaurant and restaurant business taxpayers on the e-tax program in Palembang City. The data used are primary data. The population in this study is a restaurant and restaurant business that has used e-tax in the city of Palembang, selecting a sample of 100 respondents. The sampling technique used is purposive sampling method. The tool used to analyze data is using SPSS 25 Hypothesis testing is carried out with multiple linear regression analysis. The results of this study indicate that socialization and justice in taxpayers' tax receipts have a significant effect on taxpayers using e-tax.

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