PENGARUH KEPATUHAN WAJIB PAJAK, KUALITAS LAYANAN, DAN SANKSI WAJIB PAJAK RESTORAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENDAPATAN DAERAH KOTA MAKASSAR

Sukmayani (0120.01.42.2015). The Effect of Taxpayer Compliance, Service Quality, and Restaurant Taxpayer Sanctions on Increasing Original Regional Income (PAD) at the Makassar City Regional Revenue Agency. supervised by Sylvia Sjarlis and H. Rustan DM.
This research aims to determine and analyze the influence of taxpayer compliance, service quality, and restaurant taxpayer sanctions on increasing local revenue (PAD) at
the Makassar City Regional Revenue Agency. The type of research used in this research is quantitative with a survey approach. This research was carried out at the Regional
Revenue Agency with a research period of 2 months. The population and sample used are taxpayers. The sampling technique uses Randang Sampling. The number of samples used
in this research was 80 restaurant taxpayers in Makassar City, while the data source used primary data. The analytical method used is Multiple Linear Regression Analysis.
The results of this research prove that simultaneously taxpayer compliance, service quality and restaurant taxpayer sanctions have a positive and significant effect on
increasing PAD at the Makassar City Regional Revenue Agency, while partially the service quality variable has no significant effect on increasing PAD.
This research suggests the importance of increasing PAD through the means of conveying tax information to Restaurant Taxpayers and adding media billboards or banners about taxation, so that it is easy to understand and attractive so that it can increase tax knowledge more widely for the public.