LOCAL TAX PAYMENT COMPLIANCE IN RESTAURANT X

Abstract

This study aims to explore local tax payment compliance at Restaurant X, using a qualitative approach. This study is important because tax compliance is a crucial factor for the sustainability of local revenue that supports local economic development. This study used in-depth interviews and direct observation to collect data from the owner, manager, and finance staff of Restaurant X. The data collected were then analyzed using a qualitative approach. The data collected was then analyzed using thematic analysis techniques to identify factors that influence the level of tax payment compliance in the restaurant. The results show that the level of tax compliance at Restaurant X is influenced by several factors, including understanding of tax regulations, perceptions of local government transparency and accountability, and awareness of the importance of tax contributions to regional development. In addition, this study also found internal challenges such as limited human resources competent in taxation and complexity in the tax reporting process. These findings provide important insights for local governments in formulating more effective policies to improve tax payment compliance in the restaurant sector.