FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PERPAJAKAN PEMILIK COFFEESHOP DI KOTA PALEMBANG

ABSTRACT

This study aims to determine whether the variables of awareness, knowledge,
understanding and tax sanctions have an influence on the tax compliance of
coffeeshop owners in the city of Palembang. The theory used in this research is
Atribution Theory. The data used in this study are primary data in the form of a
questionnaire. The sample is applied using purposive sampling. The sample of this
research is the owner of coffee shop that has a TIN that is as many as 33
respondents. The statistical model used to test the hypothesis in this study is
multiple linear analysis with the help of SPSS version 23. The results obtained
indicate that tax awareness and sanctions have a positive effect on the tax
compliance of coffeshop owners. While knowledge and understanding do not
affect the tax compliance of coffeeshop owners in the city of Palembang.

Keywords: Tax Awareness, Tax Knowledge, Tax Understanding Tax Sanctions,
Taxpayer Compliance.