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.