PENGARUH PENGETAHUAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA MANADO DENGAN KESADARAN PAJAK SEBAGAI VARIABEL MODERATING

Abstract

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.