PENGARUH KUALITAS PELAYANAN DAN PERSEPSI TARIF PEMUNGUTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK RESTORAN

Abstract

This research examines the effect of service quality and tax collection rates on the taxpayers' compliance in paying restaurant tax at cafes and restaurants in Kecamatan Trawas, Kabupaten Mojokerto. The research applies quantitatively. Furthermore, the instrument in the data collection technique was a questionnaire. The questionnaires were distributed to the cafe and restaurant business practitioners in Kecamatan Trawas, Kabupaten Mojokerto. Moreover, the data collection technique used was purposive sampling. In line with that, there were 50 respondents taken as samples. The data were primary. Additionally, the data analysis technique used was multiple linear regressions. The result indicates that service quality has a positive effect on the taxpayers’ compliance in paying restaurant tax. Likewise, tax collections rates have a positive effect on the taxpayers’ compliance in paying restaurant tax.