THE EFFECT OF TAX SOCIALIZATION AND TAX RATES TO RESTAURANT TAXPAYABLE COMPLIANCE IN THE CITY OF SUKABUMI

ABSTRACT This study aims to determine the tax socialization, tax rates, tax compliance, the influence of tax socialization on tax compliance, the influence of tax rates on tax compliance, and the effect of tax socialization and tax rates on restaurant taxpayer compliance in Sukabumi City. The research method uses quantitative methods with descriptive-associative methods. The unit of analysis used is restaurants in Sukabumi City, with the population used are all restaurants in Sukabumi City, and the total sample size of 70 respondents. Data collection techniques in the form of a questionnaire containing 19 indicator statements and determined by the simple random sampling method. Analysis of the data used is the instrument test, classic assumption test, descriptive analysis, multiple correlation analysis, coefficient of determination analysis, multiple linear regression analysis, and t test (partial test) and F test (simultaneous test). The results of this study indicate that; 1) tax socialization based on restaurant respondents' responses shows that on the whole the overall response was agreed with the tax socialization conducted towards restaurants in Sukabumi City. 2) tax rates based on respondents' responses indicate that on average the overall response was neutral with the imposition of tax rates on restaurants in the City of Sukabumi. 3) taxpayer compliance based on respondents' responses shows that on average the overall respondent agreed to the compliance of restaurant taxpayers in Sukabumi City, in the sense that respondents were compliant with the existence of taxpayers to their respective restaurants. 4) tax socialization has a positive and significant effect on restaurant taxpayer compliance in Sukabumi City. 5) tax rates have a positive and significant effect on restaurant taxpayer compliance in Sukabumi City. 6) tax socialization and tax rates have a positive and significant effect on restaurant taxpayer compliance in Sukabumi City.


INTRODUCTION
Today most countries in the world have tax systems to finance their government expenditures. The tax in Indonesia is no exception, which is one of the state revenues used to carry out development for all Indonesian people. Taxes are collected from Indonesian citizens and is one of the obligations that the collection can be forced on. Taxes have a very important role because they are the main source of state revenue to finance state development, guarantee the welfare of its people, so that the government in this case continues to strive to increase state revenue from the taxation sector. Taxes are compulsory contributions to the state that are owed by individuals or entities that are compelling based on law, Constrained from this aspect, Restaurant Tax is one of the Regency / City Taxes which greatly affects the economy in the State of Indonesia which is part of local taxes. Every service provided by the restaurant with payment is levied under the name Restaurant Tax. Restaurant is a food and / or beverage provider facility for free, which includes restaurants, cafeterias, canteens, stalls, bars, and the like including catering services where the restaurant tax rate is set at 10%. In Sukabumi City itself, the restaurant tax is targeted to reach IDR 5.8 billion, in which the tax from the restaurant sector can encourage additional sources of PAD. This is because the area of Sukabumi City is one of the transit places visited by the community, including residents outside the city of Sukabumi (jabar.pojoksatu.id).
The following is an illustration of the development of the number of restaurants in the city of Sukabumi which is followed by data on the development of restaurant taxpayers that have been registered with the Regional Financial Management Agency of Sukabumi City, shown in the following table: Source: (Sukabumi City Regional Financial Management Agency, 2019).
Based on the information in the table above, it can be seen that the number of restaurants in Sukabumi City in 2017 is 75 restaurants, of which 54 restaurants are registered, or only 75% of the total number of restaurants. In 2018 the number of restaurants in Sukabumi City experienced a very significant development where the number of restaurants rose to 216 restaurants, and of which 120 restaurants were registered with the taxpayer, ironically this number was only 55.5% of the total existing restaurants. and clearly decreased from the previous year when viewed from compliance. In 2019 (current update), the number of restaurants in Sukabumi City is 232 restaurants, with a total of 136 restaurants registered with the taxpayer, or the number is only 58.6% of the total existing restaurants. In this case it can be said that the increase in existing restaurants is not proportional to the increase in the number of restaurant taxpayers who are registered or comply with taxpayers. In Sukabumi City itself, the regional tax target for 2019 according to the Head of the Sukabumi City BPKD and Non-Tax Collection is 2.1 billion, one of which is expected from the restaurant tax (portal.sukabumikota.go.id).
This research is a kind of research from Julianto's [1] research. This study builds on previous research but with several differences. This study is focused only on discussing several objects, namely tax socialization, tax rates and taxpayer compliance, and the subject used is different, if in previous studies using MSMEs in Semarang City as subjects, this research is more focused on restaurants as subjects in the city of Sukabumi.

LITERATURE REVIEW Tax Accounting
According to Mardiasmo  Ritcher Jr. [3] socialization is the process of a person acquiring knowledge, skills and attitudes in order to function as an adult and at the same time as an active actor in a certain position or role in society. Soekanto [4] states that socialization is the process of building or instilling group values in a person, in this case the importance of a tax. From some of the opinions above, it can be concluded that some of the main notions of socialization are as follows: 1). Socialization is a process that takes place throughout human life.
2). In socialization there is mutual influence between individuals and all the human potentials of society and culture.
3). Through the process of socialization, individuals absorb knowledge, beliefs, values, norms, attitudes and skills from the culture of their community. 4). The result of socialization is the development of a person's personality into a unique person, while the culture of the community is also maintained and developed through the process of socialization.
After knowing the meaning of socialization and tax above, it can be explained that the meaning of tax socialization is an effort of the Directorate General of Taxes to provide understanding, information and guidance to the public in general and taxpayers in particular regarding everything related to taxation legislation. With the tax socialization carried out by the Directorate General of Taxes, it is hoped that effective participation of the public and taxpayers will be created in fulfilling their rights and obligations so as to allow an awareness of taxation to be maintained.
Soekanto [4] adjustments in socialization occur gradually in accordance with the development of increased knowledge and individual acceptance of the values and norms that exist in the community where society is located.
A person will experience a continuous socialization process as long as the individual lives from children to adults. This includes the socialization of taxation, sooner or later taxation must be known and understood by all levels of society in studying taxation.
The aspects that will be obtained from the delivery of tax information by the government will greatly affect the awareness of taxpayers in paying taxes, [4], among others: 2) Media used; media information about taxes comes from mass media, but outdoor media is also a source of tax information that is noticed by the public, so information media should be more widely used in tax dissemination, namely: Television, Newspapers, Banners, Flyer media (banners and posters), Radio , Media Billboards / mini billboards and internet media. 5) The purpose and benefits of socialization; DGT's programs are related to counseling activities, tax seminars and tax debates through the tax goes to campus event aimed at generating an understanding of taxes for students and the general public.

Tax rates
The tax rate is the basis for the imposition of taxes on the tax object which is the responsibility. Tax rates in Indonesia are divided into fixed rates, proportional rates, degressive rates, and progressive rates [5]. The tax rate is the percentage (%) or amount (rupiah) of tax that must be paid by the taxpayer in accordance with the tax base or tax object [6]. The government has an important role in determining the tariff setting policy [7]. Government Regulation No.
46 of 2013, the regulation explains that individual taxpayers and corporate taxpayers with income not included from services related to free work. Based on those definition, it can be concluded that the tax rate is the percentage used to calculate the tax that must be paid by someone based on justice and the provisions of the applicable law.
According to Sormin, et al. [5] there are types of taxes in Indonesia, including the following: 1. Fixed Rates; Fixed rate means the amount of tax payable is calculated by applying a constant tax rate regardless of the tax base (DPP).

Proportional
Rates; What is meant by proportional rate is a certain rate in the form of a constant percentage applied to whatever the DPP is so that the payable tax increases when the DPP increases and vice versa, the tax payable is always proportional or proportional.
3. Degression Rates; degression tariff is the percentage of tax collection rate which uses a decreasing percentage if the amount on which the tax is based increases.

Progressive Fares
; progressive tariff is a certain tariff in the form of an increasing percentage which is applied when the DPP increases.

Restaurant Tax Rates
The restaurant tax rate regulated by Government Regulation Some people think that the tax rate is higher than the previous tax rate, because the current tax rate is 1% of turnover regardless of whether it experiences a loss or profit and is not reduced by non-taxable income [8].

Taxpayer Compliance
According to Sormin et al. states that every taxpayer has fulfilled subjective and objective requirements in accordance with the provisions of taxation laws and is obliged to register himself at the office of the Directorate General of Taxes whose working area includes the residence or domicile of the Taxpayer and is given a Taxpayer Identification Number (NPWP). ).
Taxpayer Compliance is the act of a Taxpayer in fulfilling its tax obligations. Nurmantu [9] defines tax compliance as a condition for the fulfillment of all tax obligations and tax rights.
Taxpayers are said to be compliant (tax compliance) if the reported income is appropriate, the Tax Return (SPT) is reported and the amount of tax owed is paid on time [10]. Nurmantu [9] explains that there are two taxpayers' compliance, namely formal compliance and material compliance. 1. Notification Letter (SPT) is submitted in a timely manner, which applies to all types of taxes within the last 2 years.
2. Taxpayers have never received a tax crime in the last 10 years.
3. Taxpayers never have tax arrears for all types of taxes, but on condition that they get permission to postpone taxes or installments of taxes that must be paid.  Tax Period from January to November, no more than 3 tax periods for each type of tax and not consecutive, the overdue SPT as referred to in letter b has been submitted no later than the deadline for submitting the Periodic SPT for the next tax period.
Second, do not have tax arrears for all types of taxes, unless you have obtained permission to pay installments or postpone tax payments, covering the situation on December 31 of the year before the determination.

Research Design and Procedures
Quantitative research methods will be used for this type of research, using descriptiveassociative methods. According to Sugiyono [11] descriptive research is research conducted to determine the value of the independent variable, either one or more (independent) variables without making comparisons, or connecting with other variables. Then Sugiyono [11] told that associative research is research that aims to determine the effect or relationship between two or more variables.
The procedure in this study includes quantitative research procedures from starting to determine the focus of the research to drawing the conclusions described in the following figure.

Population and Sample
According to Sugiyono [11] population is a generalization area consisting of objects / subjects that have certain qualities and characteristics that are determined by researchers to study and then draw conclusions. In this study, the population selected was all restaurants in Sukabumi City (update on March 2019), totaling 232 restaurants [12].
As for determining the sample size of this study using the Slovin formula, because in sampling, the number must be representative so that the results of the study can be generalized.
Slovin formula for determining the sample is as follows: Information: a) number of samples b) population size c) error tolerance By using this method for a population of 232 and a fault tolerance limit of 10%, the sample size is: Based on the above calculations, the sample who became the respondents in this study was adjusted to be 70 restaurants or 30.1% of all restaurants in Sukabumi City. This is done to facilitate data processing and for better test results.
In this study, the sample was taken using probability sampling with the type of simple random sampling, where the researcher provided equal opportunities for each member of the population (restaurant), whether registered with the taxpayer or not registered with the taxpayer, to be selected as a random sample.

Data collection technique
Sources of data in this study using primary sources. Primary sources are data sources that directly provide data to data collectors [11]. And data collection techniques in this study using a questionnaire technique in the form of a questionnaire. According to Sugiyono [11] a questionnaire is a data collection technique that is done by giving a set of questions or written statements to respondents to answer. By distributing questionnaires to measure respondents' attitudes / perceptions using the measurement scale used is the Likert scale.

Operationalization of Variables
There are two variables in this study including the independent variable and the dependent variable as follows.
1. Independent Variable (X); The independent variable in this study is the Socialization of Taxes and Tax Rates.
2. Dependent Variable (Y); The dependent variable in this study is Taxpayer Compliance.

Statistical Hypothesis
The hypothesis to be tested in this study is related to the presence or absence of influence between the Tax Socialization variable (X1) and the Tax  Reliability test is a tool for measuring a questionnaire which is an indicator of the variable.
A questionnaire is said to be reliable or reliable if a person's answer to a question is consistent or stable over time [13].
According to Ghozali [13], a construct or variable is said to be reliable or reliable in each questionnaire indicator if it gives a Cronbach Alpha value> 0.60.
The basis for making a decision on an item or item is declared reliable or unreliable according to Ghozali [13] is if: To test the normality of the data in this study, graph analysis was used, namely by analyzing the normal probability plot graph. Data can be said to be normal if the data or points are scattered around the diagonal line and the distribution follows the diagonal line. The data will be normal if the significance is <α = 0.05.
The multicollinearity test is to see whether or not there is a high correlation between the independent variables in a multiple linear regression model. If there is high correlation between the independent variables, the relationship between the independent variables and the dependent variable will be disturbed [14].
A good regression model should not have correlation between the independent variables.
If the independent variables are correlated, these variables are not orthogonal. To detect multicolonierity in the regression model, the correlation coefficient between independent variables is ≤ 0.60 and multicolonierity can also be seen from the tolerance value and variance inflation factor (VIF). Tolerance measures other independent variability.
The heteroscedasticity test is to see if there is an inequality of variance from one residual to one observation to another. Regression models that meet the requirements are where there is a similarity in variance from the residuals of one observation to another, which is fixed or called homoscedasticity [14].
A good regression model is a regression that is free from heteroscedasticity. Testing is done by looking at the plot image between the predicted values of the independent variables and their residuals. If the graph does not have a certain regular pattern and the data is randomly distributed above and below the number 0 on the Y axis, then no heteroscedasticity is identified.
The autocoleration test conducted in this study aims to test whether in a linear regression model there is a correlation between the confounding error in period t and the error in period t-1 (previous). The method that can be used to detect the presence or absence of authentication is the Durbin Waston test (DW test). The DW test is used for level one correlation and requires a constant in the regression model and no lag variable between the independent variables.

Descriptive Analysis
Descriptive statistical research is used as an analytical technique with the aim of explaining or providing an overview of the number of returned questionnaires and comparisons with the questionnaires sent by presenting a table containing the maximum, minimum, mean, and standard deviation values obtained from the respondents' answers received. In this study, the use of descriptive statistical tests is used to describe an overview of the object and subject of the study, namely the characteristics of the respondent and the results of the respondent's response.

Multiple Correlation Analysis
Multiple correlation analysis is intended to see the relationship between three or more variables (two independent variables and one dependent variable). Multiple correlation deals with the intercorrelation of the independent variables as well as their correlation with the dependent variable.
The magnitude of correlation -1 is perfectly negative, that is, there is a relationship between two or more variables but the direction is reversed, +1 is the perfect positive correlation coefficient (very strong), that is, there is a relationship between two or more variables, while the correlation coefficient of 0 is considered to have no relationship. between two or more variables tested so that it can be said that there is no relationship at all.

Analysis of the coefficient of determination
The coefficient of determination is used to determine how far an independent variable determines the change in the value of the dependent variable. The value of the coefficient of determination lies between zero and one. Small R² value means that the ability of the independent variables to explain the dependent variables is very limited. On the other hand, if the value is close to 1, it means that the independent variables provide almost all the information needed to predict the dependent variables.

Multiple Linear Regression Analysis
According to Ghozali [13] multiple linear regression analysis is a linear regression to analyze the magnitude of the relationship and the influence of independent variables with more than two numbers. The multiple linear regression model equation in this study is as follows:

Respondent Description
The characteristics of the respondent's description used in this study refer to the sample used, namely restaurants in the city of Sukabumi. Characteristics of respondents, namely restaurants in the city of Sukabumi, in this case are described by the length of the business and the status of the taxpayer.  Judging from the results in Table 2  Meanwhile, if seen from the results in Table 3   Based on the output results in Table 4, it can be seen that the average value of Cronbach's Alpha of all tax socialization variables (X1) = 0.677; tax rate (X2) = 0.661; and taxpayer compliance (Y) = 0.758. This is greater than 0.600 in accordance with the requirements of the reliability test decision, meaning that the statement items of the Tax Socialization variable (X1), tax rates (X2), and Taxpayer Compliance (Y) in this study are reliable.
Validity means the extent to which the accuracy and accuracy of a measuring instrument performs its function. The higher the validity of a measuring instrument, the more precise the measuring device will hit the target. In this study, the decision making requirements for the

Classical Assumption Test Results
Data can be said to be normal if the data or points are spread around the diagonal line and the distribution follows the diagonal line. In this study, to test the normality of the data used, namely by analyzing the normal probability plot graph as follows: From the normal p-plot graph above, it can be seen that the data distribution is centered on the average value and the media or p-plot value is located on the diagonal line, so it can be said that the data of this study has a normal distribution and distribution. With normal data in this study, this research can be continued.
The multicollinearity test is to see whether or not there is a high correlation between the independent variables in a multiple linear regression model. If there is high correlation between the independent variables, the relationship between the independent variables and the dependent variable will be disturbed (Ansofino, 2016: 95). Based on table 5 above, it is known that there are no independent variables that have a VIF (variance inflation factor) value greater than 10 and no independent variables have a Tolerance value of less than 0.10 so that it can be concluded that there is no multicolonierity between the independent variables in the regression model. .
The heteroscedasticity test is to see whether there is an inequality of variance from one residual to another (Ansofino, 2016: 96). The results of the heteroscedasticity test using a scatterplot graph can be seen that the data is spread above and below the 0 (zero) number on the Y axis and there is no clear pattern in the distribution of the data. This means that there is no heteroscedasticity in the regression equation model, so that the regression model is appropriate to be used to predict taxpayer compliance (Y) based on the independent variables that influence it, namely tax socialization (X1) and tax rates (X2).
The autocoleration test conducted in this study aims to test whether in a linear regression model there is a correlation between the confounding error in period t and the error in period t-1 (previous).
The Durbin Watson value from the SPSS results is 1.730, the comparison uses a significance value of 5%, the number of samples is 70 (n), and the number of independent variables 2 (k = 2), then the Durbin Watson table will get a du value of 1.6715. Because the DW value of 1.730 is greater than the limit (du) 1.6715 and less than 4 -1.6715 (2.3285), it can be concluded that there is no autocorrelation.

Results of Multiple Correlation Analysis
Multiple correlation is used to determine the relationship between two or more variables on the dependent variable simultaneously. The results of multiple correlation analysis in this study are as follows:  Table 6 shows the R value of 0.774 or 77.4%, this shows that simultaneously the correlation between the tax socialization variable (X1) and the tax rate (X2) on the taxpayer compliance variable (Y) is in a strong condition (1.60 -0.799).

Result of Determination Coefficient Analysis
The coefficient of determination (Adjusted R Square) in essence measures how far the model's ability to explain the variation in the dependent variable. Table 6 shows the value of the Adjusted R Square coefficient of determination of 0.587 or 58.7%. This shows that the taxpayer compliance variable (Y) which can be influenced by the tax socialization variable (X1) and the tax rate (X2) simultaneously is 58.7%. While the rest of 0.413 or 41.3% is influenced by other variables that are not explained and discussed in this study.

Results of Multiple Linear Regression Analysis
To determine the effect of the independent variables, namely: tax socialization (X1) and tax rates (X2) on the dependent variable, namely: taxpayer compliance (Y) restaurants in Sukabumi City can use multiple linear regression equations.

T test (partial test)
The t test in multiple linear regression is intended to test whether the parameters (regression coefficients and constants) that are assumed to estimate the equation / multiple linear regression model are the correct parameters or not.

The Effect of Tax Socialization (X1) on Taxpayer Compliance (Y)
Based on table 7, partially shows the t-count of the tax socialization variable (X1) is 5.465 while the t-table with α = 5% and df = (nk) is df = (70-2) = 68, then the t-table (0 , 05; 68) = 1.66757 so that t-count> t-table (5.465> 1.66757), it can be concluded that the independent variable of tax socialization (X1) affects the dependent variable of taxpayer compliance (Y).
Then the probability value sig. tax socialization <0.05 (0.00 <0.05), it can be said that there is a significant effect of the tax socialization variable (X1) on the taxpayer compliance variable (Y). This means that statistically the tax socialization variable (X1) has a positive and partially significant effect on the taxpayer compliance variable (Y).

The Effect of Tax Rates (X2) on Taxpayer Compliance (Y)
Based on table 7 above, partially shows the t-count of the tax rate variable (X2) is 3,216 so that the t-count> t-table (3,216> 1,66757) can be concluded that the independent variable tax rate (X2) has an effect on the dependent variable of compliance. taxpayer (Y). Then the probability value sig. tax rate <0.02 (0.02 <0.05), it can be said that there is a significant effect of the tax rate variable (X2) on the taxpayer compliance variable (Y). This means that statistically the tax rate variable (X2) has a positive and partially significant effect on the taxpayer compliance variable (Y).

F Test (Simultaneous Test)
The F test is used to determine whether the independent variables jointly affect the dependent variable or to find out whether the regression model can be used to predict the dependent variable or not. tax socialization (X1) and tax rate (X2) together (simultaneously) have an influence on the dependent variable taxpayer compliance (Y). Then it can be seen from the probability value from the table which is equal to 0.00 which is smaller than the significance level of 0.05 (0.00 <0.05), this means that the tax socialization variables (X1) and the tax rate (X2) are together (simultaneously). has a significant effect on taxpayer compliance (Y).

Conclusion
Based on the data and results obtained and the tests that have been carried out on the problem, the following conclusions can be drawn: 6. The test results simultaneously show F count> F table (50.035> 3.98) with a probability value of sig. socialization of taxes and tax rates <0.05 (0.00 <0.05). This means that the socialization of taxes and tax rates together (simultaneously) has a positive and significant effect on restaurant taxpayer compliance in Sukabumi City.

Suggestion
Even though researchers have compiled the research as well as possible, there are still many deficiencies in this study with all its limitations. The following are various suggestions put forward by researchers based on the research results: 1. For Restaurant Taxpayers; It is hoped that they will participate more in the state by becoming taxpayers who are obedient to tax regulations. because with the increase in taxpayer compliance, the welfare of citizens will also increase.
2. For the Government (Directorate General of Taxes); We recommend that you do a lot of policy considerations related to the determination of the rate that will be applied to taxpayers. With rates that are considered burdensome to taxpayers, how high the socialization and understanding of taxpayers will not affect taxpayer compliance in paying taxes, on the other hand, if the rates are still affordable or not burdensome to taxpayers, taxpayers will happily carry out their tax obligations.
3. For further researchers; It is hoped that the next research will not be limited to the socialization of taxes and tax rates but also to add other variables that play a role in taxpayer compliance in future studies. As well as subsequent research can carry out similar research by replacing more specific research objects ACKNOWLEDGEMENT Praise and gratitude for Allah SWT who has given His grace and gifts. And I thank all those who have provided support that the author cannot mention one by one. The author fully realizes that this article is still far from perfect, because of this limitation, with all humility the writer is willing to accept suggestions and criticism from all parties.