Wulandari, Sherly Agustina (2025) PENGARUH POTENSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN NGAWI DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI MODERASI (Ditinjau dari persepsi pengusaha restoran). D3 thesis, Universitas PGRI Madiun.
![[img]](https://eprint.unipma.ac.id/style/images/fileicons/text.png) |
Text
Halaman Depan.pdf Download (545kB) |
|
Text
Abstrak.pdf Download (136kB) |
|
Text
BAB1.pdf Download (216kB) |
|
Text
BAB II.pdf Download (339kB) |
|
Text
BAB III.pdf Restricted to Repository staff only Download (350kB) |
|
Text
BABIV.pdf Restricted to Repository staff only Download (412kB) |
|
Text
BAB V.pdf Download (76kB) |
|
Text
Daftar Pustaka.pdf Download (170kB) |
|
Text
Lampiran.pdf Restricted to Repository staff only Download (593kB) |
Abstract
This study aims to examine the effect of restaurant tax potential on Regional Original Revenue (PAD) in Ngawi Regency and to analyze the role of taxpayer compliance as a moderating variable in that relationship. The background of this research is based on the importance of optimizing local tax revenue, particularly from the restauranı sector, which holds significant potential but remains underutilized. This research uses a quantitative approach with the Moderated Regression Analysis (MRA) technique. The data consists of primary data collected through questionnaires from 70 restaurant taxpayers and secondary data on restaurant tax targets, realizations, and PAD of Ngawi Regency from 2020 to 2024. The results show that the potential of restaurant tax has a positive and significant effect on PAD. Taxpayer compliance also significantly affects PAD. However, the interaction between restaurant tax potential and taxpayer compliance shows a negative and significant effect on PAD. This indicates that taxpayer compliance weakens the influence of restaurant tax potential on PAD. Based on these findings, the type of moderation in this study is classified as quasi moderation, as taxpayer compliance directly affects PAD and also moderates the relationship between restaurant tax potential and PAD. This study implies that optimizing local revenue from the restaurant sector requires not only maximizing tax potential but also improving supervision and fostering taxpayer compliance behavior in Ngawi Regency.
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | Keywords: Restaurant Tax, Regional Original Revenue; Taxpayer Compliance; Moderated Regression Analysis |
| Subjects: | A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | WULANDARI AGUSTINA SHERLY |
| Date Deposited: | 26 Aug 2025 08:15 |
| Last Modified: | 26 Aug 2025 08:15 |
| URI: | http://eprint.unipma.ac.id/id/eprint/4540 |
Actions (login required)
 |
View Item |
