The influence of tax knowledge and taxpayer perception on tax compliance of hotels and restaurants in North Utara Regency

Abstract

Hotel and restaurant taxes are local taxes that are regulated by each region. These taxes constitute regional income. This study aims to test and analyze tax knowledge and taxpayer perceptions in hotel and restaurant taxpayer compliance. This study uses a quantitative methodology based on causality through distributing questionnaires. In this study, the population was hotel and restaurant owners and employees in North Utara while the sampling technique was saturated sampling (census) which means sampling that utilizes the entire population. Then the data was analyzed with the SPSS program. The results of this study indicate that tax knowledge and taxpayer perceptions have a positive and significant effect on hotel and restaurant taxpayer compliance in North Utara