Tingkat Kesadaran Pengusaha Restoran dalam Memenuhi Kewajiban Pajak Restoran di Kota Tebing Tinggi

Abstract

This research is entitled " The Level of Restaurant Owners’s Awareness in Fulfilling Their Tax Obligations in Tebing Tinggi City". The problem in this research is how the level of awareness of restaurant entrepreneurs in fulfilling their tax obligations in Tebing Tinggi City, what are the difficulties faced by restaurant owners in fulfilling their tax obligations and what are the efforts made by BPKPAD of Tebing Tinggi City in increasing tax awareness in restaurant owners. The objective of the research was to find out how high the level of awareness of restaurant owners in fulfilling their tax obligations in Tebing Tinggi City, to find out the difficulties faced by restaurant owners in fulfilling their tax obligations, and to find out the efforts made by BPKPAD in Tebing Tinggi City in increasing tax awareness among restaurant owners. The type of method use in this research is quantitative research, which is in the process of collecting data to obtain result were analyzed using frequency distribution tables. This study uses questionnaires with a suspension system, interviews, and observations as data collection techniques. The results obtained by the author during the research shows that restaurant owners in Tebing Tinggi City have a high level of awareness in fulfilling their tax obligations.