PENGARUH OMSET, KEWAJIBAN MORAL, SOSIALISASI PAJAK RESTORAN, DAN KUALITAS PELAYANAN DI DINAS PENDAPATAN KOTA BENGKALISTERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI BENGKALIS (Studi Kasus Wajib Pajak Restoran Bengkalis Tahun 2012-2016)

Abstract

The purpose of this research is to find out the effect of Turnover, Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis Against Tax Compliance. In this research used the population that obtained by researchers amounted to 116 population and the sample was 60 respondents. The sampling technique in this research is accidental sampling and obtain 12 restaurants, 41 café/coffe shop, 1 canteens, 2 caterings, 2 bread shops,and 2 store. The technique of collecting data used was primary data obtained from questionnaires. Data analysis conducted with multiple regression model with help of software SPSS version 22,0. The variables used in this study are Turnover, Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis and tax compliance. The calculation of dependent and independent variables using indicators from previous research questionnaire. Of the result of the testing that has been done, that Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis has significant value on tax compliance. Meanwhile turnover have no significant effect on tax compliance. The results from coefficient determination (adjusted R2) test is worth 0.522. The conclusion from overall effect of independent variables is 52.2% while the remaining 47,8% is influenced by other independent variables that were not examined and used in this study.

Keywords: Turnover, Moral Obligation, The Public of Restaurant Tax, Service Quality at The Department Revenue of Bengkalis and Tax Compliance