Abstract
This study aims to determine the effect of 1) tax knowledge, 2) tax awareness, 3) tax morale, 4) tax compliance. The sampling in this research was conducted by using an incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met the criteria. Multiple linear regression analysis shows that tax knowledge, tax awareness, and tax morale are significant toward tax compliance. The simultaneous have a significant effect on tax compliance. It can be concluded that tax knowledge mitigation, tax awareness, and tax morale towards tax compliance. The results of t-test showed that tax knowledge isn't approved and indicates it has a significant impact on affecting tax compliance, tax awareness is approved, and indicates has less impact on affecting tax compliance, tax morale isn't approved. It indicates has a great impact on affecting tax compliance. The results of F test showed that both of the independent variables are simultaneously affecting tax compliance. R Square's result is 0.710, which shows that 71 % of tax compliance mitigation can be explained by tax knowledge, tax awareness, and tax morale. Simultaneously, 29 % of tax compliance variables can be explained by other factors or variables not examined in this research.
Highlights
Taxpayer compliance is one of the keys to guaranteeing the government's success in collecting tax revenue so that it can be used to support development financing
As stated in the following quote: Article 2 paragraph (1): "For income from businesses that are received or obtained by taxpayers who have a certain gross circulation, they will be subject to final income tax."
The boarding business tax itself is subject to a tariff of 1% of the total income received in one month
Summary
Taxpayer compliance is one of the keys to guaranteeing the government's success in collecting tax revenue so that it can be used to support development financing. The income tax that is levied on the boarding business is final PPh. According to Government Regulation of the Republic of Indonesia No 46 of 2013, the final income tax is imposed on personal and corporate taxpayers with a turnover of under 4.8 billion rupiah in one year. As stated in the following quote: Article 2 paragraph (1): "For income from businesses that are received or obtained by taxpayers who have a certain gross circulation, they will be subject to final income tax.". Based on the contents of paragraph (1), boarding house businesses or boarding businesses, including taxable objects, are subject to final income tax. The boarding business tax itself is subject to a tariff of 1% of the total income received in one month. Article 35 Paragraph (1) PDRD Law Hotel Tax Rates are set at a maximum of 10% (ten percent)
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