Determinants of Local Taxpayers Compliance in Paying Restaurant Taxes (Studies in Cilacap City)

24 Pages Posted: 3 Mar 2015

See all articles by Prasetyo Pambudi

Prasetyo Pambudi

Jenderal Soedirman University

Yanuar Restianto

Jenderal Soedirman University

Widya Hayu WK

Jenderal Soedirman University

Date Written: February 4, 2015

Abstract

This study purposed to examine the effect of tax knowledge, awareness of the taxpayer, and tax penalties on tax compliance in paying restaurants taxes in Cilacap. This type of research is classified in quantitative research. The technique of collecting data using questionnaires. Questionnaires were distributed to 82 managers/owners culinary business in Cilacap. The data analysis technique used is multiple linear regression analysis.

The results showed that the tax knowledge and awareness of taxpayers effect on tax compliance. Meanwhile, tax penalties not have an effect on tax compliance. The implications of this study that the broad knowledge possessed taxpayer taxation and a high awareness will increase taxpayer compliance in paying restaurant taxes. Meanwhile, tax penalties do not increase tax compliance in paying restaurant taxes.

Keywords: tax knowledge, awareness of taxpayers, tax penalties, tax compliance

Suggested Citation

Pambudi, Prasetyo and Restianto, Yanuar and Hayu WK, Widya, Determinants of Local Taxpayers Compliance in Paying Restaurant Taxes (Studies in Cilacap City) (February 4, 2015). Available at SSRN: https://ssrn.com/abstract=2571920 or http://dx.doi.org/10.2139/ssrn.2571920

Prasetyo Pambudi (Contact Author)

Jenderal Soedirman University ( email )

Kampus Unsoed Grendeng
Jl. HR Bunyamin Grendeng Purwokerto Utara
Purwokerto, Jawa Tengah 53122
Indonesia

Yanuar Restianto

Jenderal Soedirman University

Kampus Unsoed Grendeng
Jl. HR Bunyamin Grendeng Purwokerto Utara
Purwokerto, Jawa Tengah 53122
Indonesia

Widya Hayu WK

Jenderal Soedirman University

Kampus Unsoed Grendeng
Jl. HR Bunyamin Grendeng Purwokerto Utara
Purwokerto, Jawa Tengah 53122
Indonesia

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