The Effect of Knowledge, Taxpayer Awareness, and Tax Sanctions on Taxpayer Compliance
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Abstract
Hotel tax is an integral part of the local tax structure which makes a significant contribution to tax revenue in Banyuwangi Regency. This contribution occurs through indirect collection from individuals who enjoy services in restaurants, which are then channeled by restaurants to local governments. Revenue from restaurant taxes continues to increase from year to year, which is driven by developments in the tourism sector in the region. Using a quantitative descriptive method with a survey approach to investigate the knowledge and awareness of taxpayers, this survey involved 40 respondents who are business actors in the hotel and restaurant sector, and data analysis was carried out using multiple linear regression methods. The results of the study show that the variable knowledge, taxpayer awareness, and tax sanctions have a positive effect on hotel and restaurant taxpayer compliance. Both partially and simultaneously in paying hotel and restaurant taxes in Banyuwangi Regency.
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