Pengaruh pengetahuan dan sosialisasi pajak terhadap kepatuhan wajib pajak restoran di kota manado dengan kesadaran pajak sebagai variabel moderating

Langi, Zazagenda (2019) Pengaruh pengetahuan dan sosialisasi pajak terhadap kepatuhan wajib pajak restoran di kota manado dengan kesadaran pajak sebagai variabel moderating. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Pajak restoran adalah pajak yang dipungut atas setiap pelayanan yang disediakan oleh restoran meliputi penjualan makanan dan/atau minuman yang dikonsumsi oleh pembeli. Untuk menguji hasil penelitian sebelumnya, peneliti melakukan penelitian mengenai kepatuhan pajak restoran di kota Manado. Dipilihnya restoran di kota Manado karena kota Manado merupakan salah satu kota dengan tingkat pendapatan pajak restoran yang cukup baik dan salah satu kota wisata yang menarik perhatian khususnya dalam bidang industri makan, dengan banyaknya restoran yang ada. Penelitian ini bertujuan untuk mengetahui Pengetahuan dan Sosialisasi pajak terhadap kepatuhan dengan kesadaran pajak sebagai variabel moderating. Responden yang digunakan adalah restoran yang memiliki nilai penjualan lebih dari Rp.10.000.000. Teknik pengembalian sampel menggunakan teknik non probability sampling yaitu teknik sampling purposive. Penelitian ini menggunakan analisis regresi linear berganda dengan sampel 110 responden. Hasil menunjukkan bahwa (1) pengetahuan pajak berpengaruh positif terhadap kepatuhan wajib pajak di Kota Manado. (2) moderasi kesadaran pajak atas pengetahuan pajak tidak berpengaruh positif terhadap kepatuhan wajib pajak di Kota Manado. (3) sosialisasi pajak berpengaruh positif terhadap kepatuhan wajib pajak di Kota Manado. (4) moderasi kesadaran pajak atas sosialisasi pajak tidak berpengaruh positif terhadap kepatuhan wajib pajak di Kota Manado / A restaurant tax is a tax levied against any service provided by a restaurant that includes a sale of food and drink are consumed by buyers. To test the results of previous research. Researchers are doing research on tax-compliance restaurants in Manado city. Restaurants in Manado are selected because the city of Manado was one of the city’s most affluent restaurants and one of the tourist cities that drew attention especially in the food industry, with so many restaurants. The purpose of this research is to know the knowledge and socialization of tax compliance with tax awareness as a moderating variable. The sample in this research is a restaurant that had a sales value of over Rp.10.000.000. The technique of returning the sample using non probability sampling technique is purposive sampling technique. This study used multiple linear regression analysis with 110 respondents. The result shows that (1) Tax knowledge has significant effect to taxes compliance in Manado city. (2) Moderating tax awareness of tax knowledge has not significant effect to taxes compliance in Manado city. (3) Tax socialization has significant effect to taxes compliance in Manado city. (4) Moderating tax awareness of tax socialization has not significant effect to taxes compliance in Manado city

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Langi, ZazagendaUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorChrisdianto, ChrisdiantoUNSPECIFIEDUNSPECIFIED
Thesis advisorUpa, Vierly AnantaUNSPECIFIEDUNSPECIFIED
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 23 May 2022 04:35
Last Modified: 23 May 2022 04:35
URI: http://repository.uph.edu/id/eprint/47465

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