What are the Determinant Factors of Hotel Taxpayer Compliance With Tax Sanctions as a Moderation Variable ? : Multiple Linear Regression Analysis

Abstract

This research aims to analyze the influence of taxpayer awareness, tax knowledge, and service quality on hotel taxpayer compliance in the Garut Regency, with tax sanctions as a moderating variable. Quantitative research methodology is employed.  Primary data types are used in data gathering methods.  A survey that was sent to 102 people who responded provided the primary data via Google form 5 point Likert based sampling using techniques of simple random sampling. Multiple linear regression analysis and moderated regression analysis using the interaction approach are the methods utilized to test the hypothesis. The results of the regression test show that taxpayer awareness (coefficient 0.197; p = 0.040), tax knowledge (coefficient 0.255; p = 0.008), and service quality (coefficient 0.213; p = 0.012) have a positive and significant influence on taxpayer compliance. Tax sanctions weaken the relationship between taxpayer awareness and compliance (coefficient -0.094; p = 0.016), but do not moderate the relationship between tax knowledge (coefficient 0.011; p = 0.763) or service quality (coefficient -0.005; p = 0.888) and mandatory compliance tax. This research recommends increasing tax education, responsive services, and enforcing fair sanctions to increase taxpayer compliance.