The Effect of Turnover and E-SPTPD Services on Restaurant Taxpayer Compliance with Taxpayer Awareness as a Moderating Variable (Case Study on Restaurant Taxpayers in Sidoarjo Regency)

The Covid-19 pandemic that has occurred over the past four years has had an impact on several aspects, one of which is tax revenue. More specifically, restaurant tax revenue in Sidoarjo Regency also decreased during the period 2020 to 2022. This study examines the influence of turnover, and e-SPTPD services, on the level of taxpayer compliance with tax awareness as a moderation variable. The data used in this study is primary data through the purposive sampling method on certain criteria. The research population is restaurant taxpayers in Sidoarjo Regency. Data collection uses a questionnaire that is distributed door-to-door to the respondents. Based on the results of the path coefficient test, the results of the hypothesis test, namely turnover, and e-SPTPD services have a positive effect on taxpayer compliance. Meanwhile, tax awareness cannot strengthen the influence of turnover, as well as e-SPTPD services on taxpayer compliance. This research can be an evaluation of government policies on tax compliance which has implications for optimizing tax revenue, especially in restaurant businesses in Sidoarjo Regency. Namely by considering turnover, and e-SPTPD services.