Analysis Of Factors That Influence The Compliance Of Restaurant Taxpayers In Tebing Tinggi City With Taxpayer Awareness As An Intervening Variable

by ADMIN 147 views

Analysis of Factors Affecting Compliance of Restaurant Taxpayers in Tebing Tinggi City with Taxpayer Awareness as Intervening Variables

Introduction

Tax compliance is a crucial issue in tax management, and it is essential for governments to understand the factors that influence taxpayer compliance. In Tebing Tinggi City, restaurant taxpayers are a significant contributor to the local economy, and their compliance with tax regulations is vital for the city's financial stability. This study aims to analyze the factors that affect the compliance of restaurant taxpayers, including taxation knowledge, service quality, and tax sanctions. Additionally, taxpayer awareness is tested as an intervening variable in this relationship.

Methodology

This study employed a causal research method, involving 165 registered restaurant taxpayers in Tebing Tinggi City. The sample size was determined using the Slovin formula, and accidental sampling techniques were used to select 116 taxpayers. The research data was collected through a questionnaire and analyzed using multiple linear regression analysis with the help of SPSS software.

Factors Affecting Taxpayer Compliance

Taxpayer compliance is influenced by various factors, including taxation knowledge, service quality, and tax sanctions. In this study, it was found that taxation knowledge had a significant effect on compliance, as better understanding of taxpayers led to increased compliance with tax regulations.

Taxation Knowledge

Good knowledge about taxation helps taxpayers understand their obligations and procedures that must be followed. In this study, it was found that taxation knowledge had a significant effect on compliance, because the better the understanding of taxpayers, the more likely they were to comply with tax regulations.

Taxation knowledge is essential for taxpayers to understand their tax obligations and procedures. Tax education programs can help increase taxpayer awareness and compliance. Governments and related agencies should prioritize tax education programs to improve taxpayer knowledge and compliance.

Service Quality

Good service quality from taxation agencies can increase the comfort and trust of taxpayers. The results showed that high service quality contributed to taxpayer compliance, because good service was able to explain and assist taxpayers in fulfilling their obligations.

Service quality is a critical factor in taxpayer compliance. Taxation agencies should strive to provide excellent service to taxpayers, including explaining tax procedures and assisting taxpayers in fulfilling their obligations.

Tax Sanctions

Tax sanctions function as a driver to increase compliance. However, in this study, tax sanctions are proven to have a positive but not significant influence on taxpayer awareness. This shows that although sanctions are an important factor, its effect on compliance can be minimized if it is not accompanied by good understanding and service.

Tax sanctions can be an effective tool in increasing compliance, but they should be used in conjunction with good understanding and service. Taxation agencies should consider using a combination of education and enforcement to increase taxpayer compliance.

Taxpayer Awareness as an Intervening Variable

Taxpayer awareness acts as a mediator between taxation knowledge and service quality with compliance. The results of the analysis show that knowledge and service quality have a significant influence on taxpayer awareness, which in turn affects their compliance. However, tax sanctions do not show the same effect through taxpayer awareness, reflecting that a more holistic approach is needed in increasing tax compliance.

Taxpayer awareness is a critical factor in taxpayer compliance. Tax education programs and improving the quality of public services can increase taxpayer awareness and compliance. Governments and related agencies should prioritize taxpayer awareness programs to improve taxpayer compliance.

Research Implications

This research provides important insights for the government and related agencies in increasing tax compliance in the restaurant sector. Increasing taxation knowledge and service quality is very important to encourage taxpayer awareness. Tax education programs and improving the quality of public services must be a priority to achieve this goal.

Overall, this study provides a clear picture of the factors that influence taxpayer compliance in Tebing Tinggi City, which can be used as a basis for the formulation of more effective tax policies in the future.

Conclusion

Taxpayer compliance is a critical issue in tax management, and it is essential for governments to understand the factors that influence taxpayer compliance. This study found that taxation knowledge, service quality, and tax sanctions have a significant influence on taxpayer compliance. Taxpayer awareness acts as a mediator between taxation knowledge and service quality with compliance. Governments and related agencies should prioritize tax education programs and improving the quality of public services to increase taxpayer awareness and compliance.

Recommendations

Based on the findings of this study, the following recommendations are made:

  • Governments and related agencies should prioritize tax education programs to improve taxpayer knowledge and compliance.
  • Taxation agencies should strive to provide excellent service to taxpayers, including explaining tax procedures and assisting taxpayers in fulfilling their obligations.
  • Tax sanctions should be used in conjunction with good understanding and service to increase taxpayer compliance.
  • Taxpayer awareness programs should be implemented to increase taxpayer awareness and compliance.

By implementing these recommendations, governments and related agencies can increase taxpayer compliance in the restaurant sector and improve the overall tax management system in Tebing Tinggi City.
Frequently Asked Questions (FAQs) on Taxpayer Compliance in Tebing Tinggi City

Q: What is taxpayer compliance, and why is it important?

A: Taxpayer compliance refers to the willingness of taxpayers to comply with tax laws and regulations. It is essential for governments to understand the factors that influence taxpayer compliance, as it affects the overall tax revenue and economic stability of the city.

Q: What are the factors that affect taxpayer compliance in Tebing Tinggi City?

A: The study found that taxation knowledge, service quality, and tax sanctions have a significant influence on taxpayer compliance. Taxpayer awareness acts as a mediator between taxation knowledge and service quality with compliance.

Q: How can taxation knowledge affect taxpayer compliance?

A: Good knowledge about taxation helps taxpayers understand their obligations and procedures that must be followed. Tax education programs can help increase taxpayer awareness and compliance.

Q: What is the role of service quality in taxpayer compliance?

A: Good service quality from taxation agencies can increase the comfort and trust of taxpayers. The results showed that high service quality contributed to taxpayer compliance, because good service was able to explain and assist taxpayers in fulfilling their obligations.

Q: Can tax sanctions increase taxpayer compliance?

A: Tax sanctions can be an effective tool in increasing compliance, but they should be used in conjunction with good understanding and service. Taxation agencies should consider using a combination of education and enforcement to increase taxpayer compliance.

Q: What is the significance of taxpayer awareness in taxpayer compliance?

A: Taxpayer awareness acts as a mediator between taxation knowledge and service quality with compliance. The results of the analysis show that knowledge and service quality have a significant influence on taxpayer awareness, which in turn affects their compliance.

Q: How can governments and related agencies increase taxpayer compliance in Tebing Tinggi City?

A: Governments and related agencies should prioritize tax education programs and improving the quality of public services to increase taxpayer awareness and compliance. They should also consider using a combination of education and enforcement to increase taxpayer compliance.

Q: What are the implications of this study for tax policy in Tebing Tinggi City?

A: This study provides a clear picture of the factors that influence taxpayer compliance in Tebing Tinggi City, which can be used as a basis for the formulation of more effective tax policies in the future.

Q: What are the limitations of this study?

A: This study has several limitations, including the use of a small sample size and the reliance on self-reported data. Future studies should aim to address these limitations and provide a more comprehensive understanding of taxpayer compliance in Tebing Tinggi City.

Q: What are the future research directions for this study?

A: Future studies should aim to explore the impact of taxpayer compliance on the overall tax revenue and economic stability of Tebing Tinggi City. They should also consider using more advanced statistical methods to analyze the data and provide a more nuanced understanding of the factors that influence taxpayer compliance.

By addressing these FAQs, we hope to provide a better understanding of the factors that influence taxpayer compliance in Tebing Tinggi City and the implications of this study for tax policy in the city.