THE EFFECT OF MORAL OBLIGATION, TAX SERVICE QUALITY AND BUSINESS TURNOVER ON RESTAURANT TAX COMPLIANCE IN BANGGAI REGENC

The objective of this research is to investigate the impact of ethical duties, tax
administration service excellence, and corporate revenue on the level of tax fulfillment
among food service owners within Banggai District. A numerical methodology
integrating an explanatory framework was utilized to scrutinize these interconnected
dynamics. The study population comprised 538 restaurants recorded in the Regional
Revenue Agency (BAPENDA). Sample size was determined through the Slovin formula,
yielding 229 initial respondents, which was subsequently reduced to 216 after
excluding 13 outlier data points. Instrument quality was verified through validity and
reliability assessments to confirm data accuracy. The analytical procedure involved
multiple linear regression alongside t-test-based hypothesis evaluation. Findings
reveal that all three independent variables moral obligation, quality of tax services,
and business turnover exert a mathematically meaningful and direct upward impact
regarding the willingness of dining-place businesses level of compliance and help
optimize regional tax revenues in Banggai Regency.
Keywords: Moral Obligation, Quality of Tax Services, Business Turnover, Restaurant
Taxpayer Compliance.