The Influence of Taxpayer Knowledge, Taxpayer Awareness, and Taxation Socialization on Hotel Taxpayer Compliance, Boarding House Category in The City of Semarang
Abstract
The purpose of this research is to find out and analyze the effect of tax knowledge, taxpayer awareness and tax socialization on taxpayer compliance. The sample used in this study is the boarding house taxpayer in the city of Semarang. The sample was taken by accidental sampling method. Data collection was carried out through field studies by distributing 95 questionnaires to boarding house business owners in the city of Semarang. The data analysis technique used is multiple regression analysis using SPSS version 22 software. The results of this study indicate that knowledge of taxation has a significant effect on taxpayer compliance, as evidenced by the t value of 3.496 and a significant value of 0.001. Taxpayer awareness has a significant effect on taxpayer compliance, evidenced by the calculated t value of 2.025 and a significant value of 0.046. And tax socialization has no significant effect on taxpayer compliance, as evidenced by the t-value of 1.775 and a significant value of 0.079.
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