Pengaruh Tax Payer Factors Terhadap Keberhasilan Penerimaan Pajak Restoran (Studi Empiris di Kota Padang)
Abstract: This research aims
to know the: (1) Influence the awareness of taxation against the success of tax
revenue. (2) level of understanding of the influence of tax payers about the
laws and regulations of taxation against the success of tax revenue. (3) the
influence of perceptions of tax payers about implementation of administrative
sanctions against the success of the restaurant tax is tax revenue. This type
of research is the study of causative. The population in this research is
compulsory foster 368 restaurant Padang city. The method of analysis used was
multiple regression analysis. The results proved that: (1) Awareness of the
significant positive impact of taxation on the tax receipt restaurant. (2)
Level of understanding of taxpayers about the tax laws and regulations are not
significant positive effect on the success of the tax revenue of restaurants.
(3) Taxpayer perceptions about the implementation of the tax administration of
the sanctions a significant positive effect on the restaurant's success a tax
receipt restaurant.
Keywords: Tax Consciousness,
Level of understanding of taxpayers, Perceptions of taxpayers, and The success of the tax
revenue of restaurant
Penulis: Iftahul Rezki
Kode Junal: jpakuntansidd140732
