@thesis{thesis,
		author={Eberta  Amelia},
		title ={Studi Terhadap Tingkat Kepatuhan Wajib Pajak dalam Pajak Restoran di Kabupaten Sidoarjo},
		year={2023},
		url={http://eprints.perbanas.ac.id/10764/},
		abstract={This study aims to analyze the influence of tax knowledge, fiscus service quality, tax sanctions, and tax inspection on restaurant taxpayer compliance in Sidoarjo Regency. The population and sample in this study are all restaurant taxpayers registered with the Sidoarjo Regency Regional Tax Service Agency with a total of 90 respondent. This study used primary data by distributing questionnaires offline (hardcopy) and online (google form). The sampling 
technique uses non-probability sampling with purposive sampling method. Data analysis techniques using statistical test tools with SPSS software.
The results of this study state that knowledge of taxation, tax sanctions, tax inspections partially have a significant effect on taxpayer compliance. Meanwhile, the quality of fiscus services does not have a significant effect on taxpayer 
compliance.
Keywords : Tax Knowledge, Fiscus Service Quality, Tax Sanctions, Tax 
Inspection, Taxpayer Compliance}
		}