SERVICES QUALITY, TAX SANCTIONS, AND TAXATION KNOWLEDGE ON RESTAURANT TAX COMPLIANCE (Survey of Bantul Regency Taxpayer)
Bambang Jatmiko (a), Faiz Burhanuddin P (a), Tri Indah Mulyani (a)
(a) Universitas Muhammadiyah Yogyakarta
Jalan Brawijaya, Kasihan, Bantul, Yogyakarta, 55183 Indonesia
bambang_jatmiko65[at]yahoo.com
Abstract
The purposes of this study are: (1). To test and prove empirically the influence of service quality provided by the government on restaurant taxpayer compliance; (2). To test and prove empirically the effect of tax sanctions imposed by the government can encourage restaurant taxpayer compliance; (3). To test and prove empirically the effect of tax knowledge on restaurant taxpayers on restaurant taxpayer compliance. The problem in this study: a decrease in income differences from 2012 to 2014 and began to rise again in 2015. If seen from the target determined by the local government restaurant tax revenues have revenues above the target set by the government. While the research method uses surveys, with sampling techniques namely accidental sampling, namely taxpayers are found in every restaurant and restaurant in the Bantul Regency area. The population in the study amounted to 531 restaurant taxpayers, the number of samples are 121 restaurant tax payers. The results of the study are as follows: (1). Service quality has a significant positive effect on restaurant taxpayer compliance; (2). Tax penalties have a significant positive effect on restaurant taxpayer compliance; (3). Knowledge of taxation has a significant positive effect on restaurant taxpayer compliance.
Keywords: Service Quality, Tax Sanctions, Tax Knowledge, Taxpayer Compliance
Topic: International Symposium on Social Sciences, Humanities, Education, and Religious Studies