THE INFLUENCE OF TAXPAYER AWARENESS ON TAX COMPLIANCE IN UMRAH TRAVEL BUSINESSES

Abstract

Tax compliance is an important factor in supporting state revenue, including from businesses operating in the travel service sector such as Umrah travel agencies. However, the level of tax compliance among business actors is often influenced by the awareness of taxpayers in understanding and fulfilling their tax obligations. This study aims to analyze the influence of taxpayer awareness on tax compliance among Umrah travel businesses. The research question addressed in this study is whether taxpayer awareness affects tax compliance in Umrah travel businesses. This research uses a quantitative method with a survey approach. Data were collected through questionnaires distributed to Umrah travel business actors as research respondents. The data obtained were then analyzed using statistical analysis techniques to determine the relationship and influence between taxpayer awareness and tax compliance variables. The results show that taxpayer awareness has a positive and significant effect on tax compliance among Umrah travel businesses. The higher the level of taxpayer awareness, the higher the level of compliance in fulfilling tax obligations according to applicable regulations. These findings indicate that increasing taxpayer awareness through tax education and socialization is very important in improving tax compliance, especially in the Umrah travel business sector.