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All Journal Jurnal Riset Akuntansi Soedirman
Prasetyo Pambudi
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Economics, Econometrics & Finance

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Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Daerah dalam Membayar Pajak Restoran Prasetyo Pambudi; Yanuar Eko Restianto; Widyahayu Warmmeswara Kusumastati
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2026.5.1.21695

Abstract

This research tested the influences of taxation knowledge, tax payer awareness and tax penalty to local tax payer obedience in paying restaurant tax. This research used 112 restaurant sample in Cilacap’s District. It used questionarre as data collection tool. Research method used was multiple linear regression, which was done after doing validation test, reliability test, and classical assumption tests. The result showed that taxation knowledge and tax payer awareness influence significantly local tax payer obedience in paying restaurant tax. While tax penalty did not influence significantly local tax payer obedience in paying restaurant tax.
Co-Authors Widyahayu Warmmeswara Kusumastati Yanuar Eko Restianto