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Abstract
Penelitian ini menganalisis pengaruh sosialisasi peraturan pajak dan pengawasan pemerintah terhadap kepatuhan pajak kafe di Kabupaten Bulukumba dengan menggunakan
pendekatan survei kuantitatif, di mana data dikumpulkan dari pemilik dan pengelola kafe melalui kuesioner serta dianalisis menggunakan regresi linier berganda; hasil penelitian menunjukkan bahwa sosialisasi peraturan pajak dan pengawasan pemerintah memiliki pengaruh positif dan signifikan terhadap kepatuhan pajak kafe, yang menegaskan pentingnya keterlibatan pemerintah secara berkelanjutan melalui edukasi pajak dan
pengawasan yang efektif untuk memperkuat kepatuhan serta meningkatkan pendapatan
pajak daerah.
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References
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References
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Alm, J., & McClellan, C. (2012). Tax morale and tax compliance from the firm’s perspective. Kyklos, 65(1), 1–17.
Ayres, I., & Braithwaite, J. (1992). Responsive regulation: Transcending the deregulation
debate. Oxford University Press.
Bulukumba Regency Revenue Agency. (2025). Annual local tax report 2025. Regional Government of Bulukumba.
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). Sage Publications.
Field, A. (2018). Discovering statistics using IBM SPSS statistics (5th ed.). Sage Publications.
Frey, B. S., & Torgler, B. (2007). Tax compliance as the result of a psychological contract: The role of incentives and responsive regulation. Journal of Economic Psychology, 28(2), 215–235.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (8th ed.). Pearson Education.
Likert, R. (1932). A technique for the measurement of attitudes. Archives of Psychology, 22(140), 1–55.
Saputra, A., & Meivira, R. (2020). The effect of tax socialization on taxpayer compliance.
Journal of Taxation Studies, 5(2), 45–56.
Sekaran, U., & Bougie, R. (2019). Research methods for business: A skill-building approach (8th ed.). John Wiley & Sons.
Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin, M. (2013). Business research methods (9th ed.). South-Western Cengage Learning.