Pengaruh Surat Tagihan Pajak Daerah Terhadap Kepatuhan Wajib Pajak Restoran (Studi Pada Kota Batu Jawa Timur)

Abstract

The purpose of this research is to find out how the influence of surat tagihan pajak daerah (STP) daerah (local tax bills) on tax restaurant compliance. This researh is done because of the high rate of local tax bills that have been published by Dinas Pendapatan Daerah Kota Batu (Department of Revenue of Batu) during 2012-2014. The local tax bills is used by Departement of Revenue of Batu to impose tax arrears along with administrative sanctions. This research uses multivariate linear regression method, t-test and F test with significance level of 5%. The results of this research indicates in partial tax bills have no sigificant effect to the tax restaurant compliance but sanction of administrative shows significant effect to the tax compliance. Besides that, in simultaneous tax bills analysis and sanction of administrative shows significantly and positively influence on tax restaurant compliance