Analysis of Factors Affecting Compliance of Culinary MSME Owners in the City of Yogyakarta in Paying Restaurant Tax

Alifiyo Rayhan Darmawan, Eko SUwardi, M.Sc., Ph.D.

2023 | Skripsi | AKUNTANSI

This research is a survey conducted on culinary MSME owners who distribute restaurant taxes to the local government of the City of Yogyakarta. The title of this research is "Analysis of Factors Affecting Compliance of Culinary MSME Owners in the City of Yogyakarta in Paying Restaurant Tax". 

This study aims to determine the influencing factors and the dominant factors influencing taxpayer compliance in paying restaurant taxes. Sampling using random sampling with the Slovin method. From the calculation results, the number of samples is 85 respondents. The analytical tool in this research is factor analysis which is used to look at the dominant factors influencing taxpayer compliance in paying restaurant taxes. The results of this study indicate that three factors influence restaurant owner compliance, namely the Tax Socialisation Factor, Business Competition Factor, and Ethics and Attitude of MSMEs Owners Factor. 

This research is a survey conducted on culinary MSME owners who distribute restaurant taxes to the local government of the City of Yogyakarta. The title of this research is "Analysis of Factors Affecting Compliance of Culinary MSME Owners in the City of Yogyakarta in Paying Restaurant Tax". 

This study aims to determine the influencing factors and the dominant factors influencing taxpayer compliance in paying restaurant taxes. Sampling using random sampling with the Slovin method. From the calculation results, the number of samples is 85 respondents. The analytical tool in this research is factor analysis which is used to look at the dominant factors influencing taxpayer compliance in paying restaurant taxes. The results of this study indicate that three factors influence restaurant owner compliance, namely the Tax Socialisation Factor, Business Competition Factor, and Ethics and Attitude of MSMEs Owners Factor. 

Kata Kunci : Local Tax, Pajak Daerah, Pajak Restoran, Restaurant Tax, Kota Yogyakarta, UMKM, MSME