FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PELAKU USAHA RESTORAN DI PIK

Setiawan, Aldian
Ngadiman, Ngadiman

Jurnal Paradigma Akuntansi
Vol. 7 No. 2 (2025): April 2025

This study aims to determine the effect of X1, X2, and X3 on taxpayer compliance (Y) in food and beverage businesses in Pantai Indah Kapuk. and used 100 respondents to get the exact result. The sample selection technique uses purposive sampling and data collection uses a questionnaire. Data analysis used Structural Equation Modeling assisted by the SmartPLS version 4.0.8.3 program. The results of this study are that X1 and X2 has a positive and significant effect on taxpayer compliance in the food and beverage business at Pantai Indah Kapuk. Meanwhile, X3 have no effect and are not significant on taxpayer compliance in the food and beverage business at Pantai Indah Kapuk.