PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN SANKSI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA PALEMBANG

ABSTRACT

The goal of this study is to find out whether the variables influence the
understanding of tax regulation, tax socialization and tax administration
sanctions on restaurant taxpayer compliance in Palembang city. The theory used
is Attribution Theory. Population of this study is 1.920 taxpayers registered in
Badan Pengelola Pajak Daerah (BPPD) Palembang city, while the sample taken
is 95 to be the respondent. The data analysis technique used is multiple linear
regressions with SPSS 25 as an analysis tool. The results obtained indicate that
the understanding of taxation variables does not af ect the compliance of
restaurant taxpayers, while the taxation socialization variable and tax
administration sanctions partially af ect the satisfaction of restaurant taxpayers. Simultaneously the variable understanding of tax regulation, tax socialization and
tax administration sanctions af ect restaurant taxpayer compliance. Key Words: Understanding of Tax Regulation, Tax Socialization and Tax
Administration Sanctions, Restaurant Taxpayer Compliance.