The Influence Of Tax Regulation Understanding, Tax Rates, And Taxpayer Awareness On Restaurant Taxpayer Compliance

Authors

  • Annissa Pratiwi Universitas Pakuan Author
  • Amartya Nadhia Annisa Politeknik Piksi Input Serang Author
  • Novan Ekkiwinatha Politeknik Piksi Input Serang Author
  • Dian Febrianti Politeknik Piksi Input Serang Author
  • Siti Aisyah Politeknik Piksi Input Serang Author

DOI:

https://doi.org/10.65897/jabda.v1.i1.57

Keywords:

tax regulation understanding , tax rates , taxpayer awareness , taxpayer compliance , restaurant tax

Abstract

This study examines the influence of tax regulation understanding, tax rates, and taxpayer awareness on restaurant taxpayer compliance in Serang City. Using a quantitative associative approach, data were collected from 65 registered restaurant and cafeteria taxpayers through questionnaires and analyzed using multiple linear regression. The results show that all three variables tax regulation understanding, tax rates, and taxpayer awareness significantly and positively affect taxpayer compliance, both partially and simultaneously. These findings highlight the importance of tax literacy, fair tax rates, and increased taxpayer awareness in improving local tax compliance.

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Published

2025-12-10

Issue

Volume 1 Issue 1 (2025)

Section

Articles

License

This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).

Under this license, users are permitted to copy, distribute, display, and perform the work, and to make derivative works, provided that appropriate credit is given to the author(s) and the source, and that any derivative works are distributed under the same license.

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