The Influence of the Application of Online Transaction Monitoring on the Compliance Level of Restaurant Taxpayers in Manado City
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Indonesia is even in confrontation with lower tax revenues. This can be confirmed by the average tax ratio in 2014-2021, just 11%, compared to countries in the Asia Pacific, which contain a tax ratio of 21%. The low compliance of the taxpayer chooses the tax revenue. One of the ways the government can enhance taxpayer compliance is by executing online transaction monitoring. This study aims to assess the influence of online transaction monitoring applications on restaurant taxpayer compliance. This study uses a quantitative method. We achieved this research in restaurants recorded with the Manado City Revenue Agency. The sample in this study is a restaurant that has been installed with online transaction monitoring. The sample used in this study has as many as 30 respondents using a purposive sampling method. The data analysis is simple linear regression. The results of this study show that online transaction monitoring applications significantly affect restaurant taxpayer compliance.
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