PENGARUH KEADILAN, SOSIALISASI, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA RESTORAN DAN RUMAH MAKAN ATAS PENERAPAN E-TAX

This study aims to determine whether the variables of justice, socialization and tax sanctions have an influence on tax compliance of restaurant and restaurant businesses in the city of Palembang. The theory used in this research is Theory of Planned Behavior. The population is all restaurant and restaurant business taxpayers in Palembang, while the sample is restaurant and restaurant business taxpayers in the city of Palembang, which stands more than one year, with a total sample of 62 respondents. Data analysis techniques used are multiple regression analysis to determine the effect of the variables of justice, socialization and tax sanctions have an effect on tax compliance of restaurant and restaurant businesses in the city of Palembang on the application of e-tax. The results obtained showed that the socialization variable and tax sanctions had a significant positive effect on tax compliance of restaurant and restaurant businesses, while the tax justice variable had no effect.