How do Taxpayer Awareness and Tax Service Quality Affect Restaurant Taxpayer Compliance?: Survey in Bandung City, Indonesia

Abstract

Introduction. In order to support the creation of community products and services and attain shared prosperity, the tax is imposed based on legal rules. The purpose of this study is to ascertain how restaurant taxpayer compliance in the city of Bandung is impacted by taxpayer knowledge and the quality of tax service. Method. Techniques for descriptive and quantitative verification. strategies for gathering primary data through the distribution of questionnaires. Using the purposive sampling method, the population for the study of restaurant taxpayers in the city of Bandung was obtained, and a research sample of up to 100 restaurant taxpayers in the city was created. Multiple linear regression analysis is the methodology used for data analysis.. Result. The results of the research by testing the hypothesis with the t and f tests show that there is an influence of taxpayer awareness and quality of tax services on restaurant taxpayer compliance in the city of Bandung either partially or simultaneously. Conclusion. Restaurant taxpayer compliance in the city of Bandung is influenced by taxpayer knowledge and the quality of tax services either partially or simultaneously so it is necessary to collect data as well as outreach about taxation and taxpayer verification to find out whether there are still hotel and restaurant businesses that have not been registered as taxpayers. to increase local tax revenues.