PENGARUH PEMAHAMAN, MEKANISME PEMBAYARAN DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK RUMAH MAKAN DI KOTA PALU

This study aims to determine and analyze the effect of understanding, payment mechanisms and sanctions on tax compliance of restaurant taxpayers in the city of Palu. This type of research is quantitative using primary data. Respondents in this study amounted to 46 restaurant taxpayers in the city of Palu. The analysis method used is multiple linear regression analysis. The results showed that understanding had a significant effect on restaurant taxpayer compliance. The payment mechanism has a significant effect on restaurant taxpayer compliance, meanwhile, sanctions have no effect on restaurant taxpayer compliance.