THE INFLUENCE OF RESTAURANT TAX POTENTIAL REGIONAL ORIGINAL REVENUE OF NGAWI REGENCY WITH TAXPAYER COMPLIANCE MODERATION

Sherly Agustina Wulandari, Nik Amah, Erma Wulan Sari

Abstract


This study aims to analyze the effect of restaurant tax potential on Regional Original Revenue (PAD) of Ngawi Regency with taxpayer compliance as a moderating variable. The background of the research is based on the importance of optimizing regional taxes as a source of development financing, where the restaurant tax makes a significant contribution to PAD, yet its realization remains fluctuating. The data used consists of primary data in the form of questionnaires distributed to 70 restaurant taxpayers and secondary data in the form of reports on restaurant tax targets and realizations as well as PAD of Ngawi Regency for the period 2020–2024. The analytical method employed is Moderated Regression Analysis (MRA) to examine the relationships among variables. The results of the study indicate that restaurant tax potential has a positive and significant effect on PAD. Taxpayer compliance also has a significant effect on PAD. However, the interaction between restaurant tax potential and taxpayer compliance shows a negative and significant effect, meaning that taxpayer compliance weakens the relationship between the two. This confirms that taxpayer compliance acts as a quasi-moderator. These findings imply that the optimization of restaurant tax does not solely rely on fiscal potential, but also on enhanced supervision, guidance, and local government strategies in fostering taxpayer compliance.

Keywords: Restaurant Tax, Regional Original Revenue, Taxpayer Compliance, Moderated Regression Analysis


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References


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