THE EFFECT OF SERVICE QUALITY AND TAX KNOWLEDGE ON RESTAURANT TAXPAYER COMPLIANCE WITH TAXPAYER AWARENESS AS A MODERATING VARIABLE IN TIDORE CITY
Published:
2026-10-30Downloads
Abstract
This study examines the effects of service quality and tax knowledge on restaurant taxpayer compliance in Tidore City and evaluates taxpayer awareness as a moderating variable. A quantitative approach was employed using primary data collected through questionnaires from 50 restaurant taxpayers. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The baseline regression shows that service quality has a positive and significant effect on taxpayer compliance (B = 0.120; t = 2.264; p = 0.028), while tax knowledge also has a positive and significant effect (B = 0.181; t = 2.754; p = 0.008). The baseline model explains 51.9% of the variance in compliance. After taxpayer awareness and the interaction terms were included, R² increased to 0.726. The interaction between service quality and taxpayer awareness is positive and significant (B = 0.017; p = 0.032), as is the interaction between tax knowledge and taxpayer awareness (B = 0.021; p = 0.044). These findings indicate that taxpayer awareness strengthens both relationships. Improving compliance therefore requires responsive tax services, effective tax education, and sustained efforts to enhance taxpayer awareness.
Keywords:
restaurant tax compliance service quality tax knowledge taxpayer awarenessReferences
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