The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on Compliance with OP Annual SPT Submission

The purpose of this study is to empirically examine the effect of tax literacy, taxpayer awareness, and tax sanctions on compliance with the submission of annual tax returns for WP OP for employees at Manise Hotel and Swiss-belhotel Ambon. The two hotels are respectively 3 and 4 stars which are considered representative of the hotel population in Ambon City, Maluku Province. Therefore, this research is applied research that conducts an empirical study and has never done similar research before. Research data collection was carried out in 2022.The findings in this study prove that: (1) Tax literacy has a positive and significant effect on compliance with the submission of the Annual Tax Return of WP OP; (2) Taxpayer awareness has a positive and significant impact on compliance with the submission of the Annual Tax Return for WP OP; (3) Tax sanctions have a positive and significant effect on compliance with the submission of the Annual Tax Return of WP OP; and (4) tax literacy, taxpayer awareness, and tax sanctions have a simultaneous effect on compliance with the submission of the Annual Tax Return of WP OP. All hypotheses proposed in this study were accepted. The implications of this research are for hotel management in Ambon City and KPP Pratama Ambon in order to improve assistance, socialization, and training to hotel employees according to the principle of the self-assessment system because it is proven that the higher tax literacy and awareness of taxpayers, the more compliance with the submission of OP Annual SPT. As for tax sanctions, they must continue to be socialized in various electronic media which are currently developing very rapidly because it is empirically proven to have a higher coefficient value compared to tax literacy and taxpayer awareness of compliance with the submission of Annual Tax Returns for WP OP means social. The socialization of tax sanctions is far more effective than socialization to instill awareness in taxpayers. Nevertheless, both of these things must still be given education to WP.

Based on the above background, this study will empirically examine the influence of tax literacy, taxpayer awareness, and tax sanctions on compliance with the submission of annual OP SPT for employees at Manise Hotel and Swiss-belhotel Ambon. The two hotels are respectively 3 and 4 stars which are considered representative of the hotel population in Ambon City, Maluku Province. Therefore, this study is applied research that conducts an empirical study and has never conducted a similar study before with the employee population of Manise Hotel and Swiss-belhotel Ambon and collaborates on several variables, namely tax literacy variables, taxpayer awareness, tax sanctions, and submission compliance. WP OP's Annual SPT.

Tax Literacy
Literacy is a general term that is quite popularized for a set of skills in acquiring knowledge through reading, speaking, listening and discussion. In terms of taxation, it can be said that tax literacy is the ability of taxpayers to obtain a number of tax knowledge including understanding of a certain concept, theory, tax principle and procedure in the settlement of tax obligations. As for tax literacy indicators (Setiyani et al., 2018)

Taxpayer Awareness
According to (Setiyani et al., 2018) Taxpayer awareness (WP) is the willingness of taxpayers to fulfill their obligations. This willingness includes the willingness to provide funds in the implementation of government functions through paying taxes. Taxpayer awareness is a manifestation of the settlement of tax obligations so that it can encourage taxpayers to pay and report their taxes in accordance with applicable regulations.

Tax Sanctions
According to (As'ari, 2018) that the existence of tax sanctions serves to provide guarantees that the provisions of tax laws and regulations (tax norms) will be obeyed and obeyed by taxpayers. So that the existence of tax sanctions is expected to be a preventive tool against violations of tax norms. Every type of violation that may occur has been regulated in the law. Ranging from minor violations to serious violations.

OPs Annual Tax Return Submission Compliance
According to (As'ari, 2018) Compliance is a condition in which a taxpayer exercises his rights and fulfills his tax obligations in accordance with applicable regulations. The obedient attitude of the taxpayer is the result of the interaction between the behavior of individuals, groups and organizations. However, in general, taxpayer compliance is more concentrated on personal compliance, both as OP taxpayers and as corporate taxpayers who have the capacity for taxation rights and obligations of an organization. A taxpayer can be said to be obedient if he fulfills his obligations in terms of taxation as a taxpayer in an effort to make a real contribution voluntarily to development (Setiyani et al., 2018).

Hypothesis Development a. The Effect of Tax Literacy on Compliance with the OP Annual SPT Submission
Tax literacy owned by taxpayers is a concept and general provisions of taxation that are understood by taxpayers including the types of taxes that apply in Indonesia such as tax objects, tax rates, tax subjects, recording of tax payable, calculation of tax payable, and tax reporting procedures. Thus, it can be concluded that tax literacy is an understanding of taxes owned by taxpayers and becomes a reference for taxpayers in carrying out tax actions and making tax decisions in relation to the implementation of their rights and obligations. Attribution theory states that individuals observe the behavior of others, who try to judge whether the behavior comes from external factors or internal factors. External factors come from the conditions or situations of the community itself. While internal factors come from within the community itself. Tax literacy comes from external factors because it is a situation or environmental condition that encourages the community itself to find out more about their tax rights and obligations.
According to research results (Setiyani et al., 2018)that tax knowledge has a positive and significant effect on taxpayer compliance. The results of this study are in line with (Mianti & Budiwitjaksono, 2021) which states that tax knowledge has a positive and significant effect on taxpayer compliance and findings (Ginting et al., 2017) revealed that tax knowledge by taxpayers affects taxpayer compliance in carrying out their tax obligations. Based on the results of the research above, hypothesis 1 in this study is as follows: H1: Tax literacy has a positive and significant effect on compliance with the submission of OP's Annual SPT

b. The Effect of Taxpayer Awareness on Compliance with OP Annual SPT Submission
Awareness of taxpayers also has an important role in taxation, the greater the level of awareness of taxpayers, in this case the public in reporting their taxes. So, the greater the level of tax compliance. According to (Muliari & Setiawan, 2011) reveals that taxpayer awareness is a situation where taxpayers understand, know and fulfill their tax provisions voluntarily without any coercion. Therefore, taxpayer awareness is needed because the higher the level of awareness of taxpayers, the implementation of their tax obligations will be better so that they can increase their compliance in taxation.
In attribution theory, the level of consciousness is a condition that comes from internal that comes from within the WP itself. Thus, taxpayer awareness is needed that comes from within the taxpayer so that he voluntarily fulfills his tax obligations. Taxpayer awareness has a positive and significant effect on taxpayer compliance. The level of awareness of taxpayers has a positive and significant effect on taxpayer compliance (Muliari & Setiawan, 2011). In line with previous research, the findings (Dewi & Merkusiwati, 2018)confirms that taxpayer awareness has a positive and significant impact on taxpayer reporting compliance. Based on the results of the research above, hypothesis 2 in this study is as follows:. H2: The level of awareness of taxpayers has a positive and significant effect on compliance with the submission of OP's Annual SPT.

c. The Effect of Tax Sanctions on Compliance with the OP Annual SPT Submission
Imposing strict sanctions is one way to deal with taxpayers who violate tax regulations. Tax sanctions are also an effort to encourage taxpayers to always comply with applicable tax regulations. According to (Dewi & Merkusiwati, 2018) states that the imposition of tax sanctions is not aimed solely at increasing state revenues but so that the public has awareness to exercise their rights and fulfill their obligations as taxpayers.
Research result (As'ari, 2018) states that there is a positive and significant effect between tax sanctions and taxpayer compliance. The same thing was said (Muliari & Setiawan, 2011) that giving tax sanctions has a positive and significant effect on taxpayer compliance. As for the research results (Dewi & Merkusiwati, 2018) revealed that tax sanctions have a positive and significant effect on individual taxpayer reporting compliance.
Based on the results of the research above, the third hypothesis in this study is as follows: H3: Tax sanctions have a positive and significant effect on compliance with the submission of OP's Annual SPT.

d. The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on Compliance with OP Annual SPT Submission
Taxpayer compliance in submitting the Annual SPT is certainly driven by internal factors within the taxpayer and external factors related to taxation. According to research results(As'ari, 2018)that the taxpayer's understanding of tax regulations, service quality, taxpayer awareness, and tax sanctions simultaneously have a significant effect on individual taxpayer compliance. The same thing was also expressed by (Dewi & Merkusiwati, 2018) that taxpayer awareness, tax sanctions, application of the e-filing system, and knowledge of tax amnesty have a positive effect on individual taxpayer reporting compliance. As for this study, which uses tax literacy variables, taxpayer awareness, and tax sanctions as well as the compliance variable for submitting SPT OP, hypothesis 4 in this study is as follows: H4: Tax Literacy, Taxpayer Awareness, and Tax Sanctions have a simultaneous effect on compliance with the submission of OP's Annual SPT

Frame of Mind
The framework of thought in this research is as follows: Source: Data processed, 2022. Figure 1. Framework

Types of Research
This type of research is quantitative which from its perspective, quantitative research has the main focus on developing mathematical models, so this research does not only use theoretical references from previous research, but also builds hypotheses related to phenomena that occur in society which in this case is mandatory. Tax (WP). Therefore, this research has a central goal in measuring. In quantitative research, measurement is the center of research, so that the measurement results can provide an explanation of the fundamental relationship between quantitative data results and empirical observations. In addition, this study can provide an overview in determining the relationship of each variable to a population under study. The type of data in this study is primary data. Primary data is data obtained directly from respondents with data collection instruments using questionnaires. The variables used in this study consisted of the dependent variable and the independent variable. For the dependent variable is the compliance of individual taxpayers (WP). The independent variables consist of 4 variables, namely Tax Literacy (X1), Taxpayer Awareness (X2), Tax Sanctions (X3), and Compliance with SPT OP Submission (Y).

Research Sites
The location of this research is Ambon City, Maluku Province: (a) Manise Hotel. The selection of Hotel Manise is because Hotel Manise employees can be representatives of employees of 3-star hotels in Ambon City; (b) Swiss-belhotel Ambon. The selection of Swiss-belhotel Ambon is because Swiss-belhotel Ambon employees can become representatives of 4-star hotel employees in Ambon City. This research was conducted for 4 (four) months, starting from June to September 2022.

Population and Sample
The population in this study were 136 employees consisting of 72 employees of Hotel Manise and 64 employees of Swiss-belhotel Ambon. The sample was determined based on the slovin formula with a significance of 5%. The number of samples 101.4925 was rounded up to 102 minimum samples. Data collection techniques using a questionnaire. Respondents' answers will be measured by a scale for each statement item with the answer choices: SS (Strongly Agree); S (Agree); KS (Disagree); TS (Disagree); and STS (Strongly Disagree).

Analysis Techniques
Data analysis of this research with the help of SPSS version 25 will be carried out through several tests, namely: (a) Test validity and reliability; (b) Classical assumption test consisting of: Normality Test; Multicollinearity Test and; Heteroscedasticity Test; (c) R Square test (coefficient of determination); (d) Partial significance test (T statistic test); (e) Simultaneous significance test (F statistic test); (f) Multiple linear regression test with model Y = α + β₁X₁ + β₂X₂ + β₃X₃ + e.

Variable Operational Definition
The following in table 1 is the operational definition of the variables in this research, namely, as follows: Source: Data processed, 2022.

Descriptive Statistics of Respondents Demographics
The following is a statistical description of the demographics of respondents in this study which can be seen in table 2, namely, as follows:

Validity Test
According to Sugiyono (2017), it shows the degree of accuracy between the data that actually occurs on the object and the data collected by the researcher. This validity test is carried out to measure whether the data that has been collected in the study is valid data or not, using the measuring instrument used by the questionnaire. This validity test is carried out using the SPSS 25.0 for windows program with the following criteria: (a) If r count > r table then the statement is declared valid; (b) If r count < r table then the statement is declared invalid. Based on the results of the validity of the data in this study, 112 (one hundred and twelve) respondents with 3 (three) independent variables can be seen in table 3 which shows that r count > r table (0.155) so that it can be stated that the data in this study is valid.

Reliability Test
According to Sugiyono (2017) states that the reliability test is the extent to which the measurement results using the same object will produce the same data. The reliability test in this study used the SPSS 22.0 for windows program. Variables are declared reliable with the following criteria: (a) If the value of Cronbach's Alpha > 0.6 then reliable; (b) If the value of Cronbach's Alpha < 0.6 then it is not reliable. According to Priyatno (2013) that a variable is said to be reliable if it has a Cronbach's Alpha value > 0.6. Based on table 4 the results of the reliability test in this study were carried out on 112 (one hundred and twelve) respondents using statements that were valid in the validity test stated that all of them were reliable.

Classic Assumption Test
Based on the results of the classical assumption test, it can be seen in table 5 below:

a. Normality Test
The method used is the one sample Kolmogorov-Smirov test. If the asymptotic significance > 0.05 then the data distribution is normal, but if the asymptotic significance < 0.05 then the data distribution is not normal. Based on the results of the one sample Kolmogorov-Smirnov test with the help of SPSS Version 25, it is known that the research data is normally distributed with a significance value of 0.200 which means it is greater than 0.05. So the data in this study is feasible to do multiple linear regression test.

b. Multicollinearity Test
Based on the results of the multicollinearity test, it shows that: (1) The independent variable X₁ has a tolerance value of 0.250 > 0.10 and a VIF value of 4.370 < 10.00; (2) The independent variable X₂ has a tolerance value of 0.257 > 0.10 and a VIF value of 4.459 < 10.00; and (3) the independent variable X₃ has a tolerance value of 0.605 > 0.10 and a VIF value of 3.524 < 10.00. Thus it can be seen that there is no multicollinearity problem so that the data in this study is feasible to do multiple linear regression test.

c. Heteroscedasticity Test
Statistical methods that can be used to determine the occurrence of heteroscedasticity in the model are the white test, park test, and glejser test. As for in this study using the glejser test. Based on the results of the heteroscedasticity test in this study, it shows that each independent variable has a significance value above or greater than 0.05 including: (1) X₁ has a significance value of 0.450; (2) X₂ has a significance value of 0.366; and (3) X₃ has a significance value of 0.424. This shows that there is no heteroscedasticity so that the data in this study is feasible to do multiple linear regression test.

R Square Test
The coefficient of determination test (R 2 ) aims to determine the relationship between the independent variable and the dependent variable which is the justification for the strength of the model in expressing the dependent variable expressed in decimal or percentage. The value of R 2 has a range between 0-1. The larger R 2 indicates the greater the ability of the independent variable (X️1 (tax literacy), X️2 (taxpayer awareness), X️3 (tax sanctions)) in disclosing or explaining the dependent variable (Y(Compliance with SPT OP)). In table 6 it is known that the value of R Square is 0.941, which is the result of the square of the correlation coefficient, which means that 94.1% or 94% of the compliance variable for submitting SPT OP (dependent) can be explained by independent variables consisting of Tax Literacy (X1), Taxpayer Awareness (X2), and Tax Sanctions (X3). The remaining 15% are other variables outside of this study.

Multiple Linear Regression
Multiple linear regression analysis aims to determine whether there is an influence of the independent variable on the dependent variable with the help of SPSS version 25 data processing. The multiple linear regression equation is Y = α + β1X₁ (tax literacy) + β2X2 (taxpayer awareness)+ β3X3 (tax sanctions)+ e. Based on table 7 can be formulated multiple linear regression equation Y = 2.272 + 0.348 X️1 (tax literacy)+ 0.337 X️2 (taxpayer awareness)+ 0.210 X️3 (tax sanctions)+ e. Partial regression testing aims to determine the significant or insignificant of each regression coefficient (β) individually on the dependent variable. In the regression analysis of the partial significance test (T statistical test). In addition to measuring the strength of the relationship between 4 (four) variables in this study, it also shows the direction of the relationship between the dependent variable and the independent variable. The level of significance used in this study is 5% (p < 0.05).

a. The Effect of Tax Literacy on Compliance with the OP Annual SPT Submission
The results of the partial significance test (T statistical test) in table 8 show that the significance value of tax literacy on compliance with the submission of the annual SPT OP is 0.001 less than 0.05. Thus, hypothesis 1 proposed in this study is accepted. Which means that tax literacy has a positive and significant effect on compliance with the submission of the OP's annual SPT. The results of this study are supported by the results of research (Setiyani et al., 2018) that tax knowledge has a positive and significant effect on taxpayer compliance. The results of this study are in line with (Mianti & Budiwitjaksono, 2021) which states that tax knowledge has a positive and significant effect on taxpayer compliance and findings (Ginting et al., 2017) revealed that tax knowledge by taxpayers affects taxpayer compliance in carrying out their tax obligations.
This finding reveals that employee tax literacy is increasing at the Manise Hotel and Swiss-belhotel Ambon in Ambon City. Thus, the employee's compliance will increase in the submission of the annual tax return for WP OP. Therefore, the results of this study have implications for the management of Manise Hotel, Swiss-belhotel Ambon, and the Tax Service Office (KPP) Pratama Ambon so that they can continuously schedule to provide socialization and workshops for filling out annual tax returns for taxpayers. In fact, as a form of responsibility and concern for building the nation, hotel management should invite academics and tax practitioners to provide workshops to hotel employees on personal tax obligations, reporting mechanisms, and payments. The most crucial thing is the mechanism for reporting and paying taxes electronically, including the annual SPT of WP OP and SSP (Tax Deposit Letter). SPT and SPP are part of the annual SPT of WP OP for certain WPs. The socialization or workshop should be held before March 31 every year.

b. The Effect of Taxpayer Awareness on Compliance with OP Annual SPT Submission
The results of the partial significance test (T statistical test) in table 8 show that the significance value of taxpayer awareness (WP) on compliance with the submission of annual tax returns for WP OP is 0.000, which is less than 0.05. Thus, hypothesis 2 proposed in this study is accepted. Which means that taxpayer awareness has a positive and significant impact on compliance with OP's annual SPT submission. The results of this study are supported by (Muliari & Setiawan, 2011) that the level of awareness of taxpayers has a positive and significant effect on taxpayer compliance. Similar to (Dewi & Merkusiwati, 2018) confirms that taxpayer awareness has a positive and significant impact on taxpayer reporting compliance.
This finding reveals that there is an increasing awareness of taxpayers who in this case are employees at Manise Hotel and Swiss-belhotel Ambon in Ambon City. Thus, the employee's compliance will increase in the submission of the annual tax return for WP OP. Therefore, the results of this study have implications for the management of Manise Hotel, Swiss-belhotel Ambon, and the Tax Service Office (KPP) Pratama Ambon so that they can schedule continuous socialization or workshops before March 31 every year. This is a form of contribution as children of the nation to jointly develop the country through the taxes paid. Continuous dissemination of the importance and benefits of taxes in nation-building in various sectors including infrastructure, education, economy, social, culture, welfare, and various other tax benefits is a shared responsibility.

c. The Effect of Tax Sanctions on Compliance with the OP Annual SPT Submission
The results of the partial significance test (T statistical test) in table 8 show that the significance value of tax sanctions on compliance with the submission of annual tax returns for WP OP is 0.043, which is less than 0.05. Thus, hypothesis 3 proposed in this study is accepted. Which means that tax sanctions have a positive and significant effect on compliance with the submission of annual tax returns for WP OP. The results of this study are supported by (As'ari, 2018) states that there is a positive and significant effect between tax sanctions and taxpayer compliance. The same thing was said (Muliari & Setiawan, 2011)that giving tax sanctions has a positive and significant effect on taxpayer compliance. As for the research results (Dewi & Merkusiwati, 2018) revealed that tax sanctions have a positive and significant effect on individual taxpayer reporting compliance.
This finding reveals that government regulations regarding tax sanctions for taxpayers who violate can be seen as effective for employees at Manise Hotel and Swissbelhotel Ambon in Ambon City. This means that government regulations regarding tax sanctions can increase the employee's compliance in submitting the annual SPT of WP OP. Therefore, the results of this study have implications for the management of Manise Hotel, Swiss-belhotel Ambon, and the Tax Service Office (KPP) Pratama Ambon in order to consistently and regularly socialize the types of taxes and their respective sanctions so as to encourage taxpayer compliance. Although, in this study the tax sanctions referred to are oriented towards tax sanctions in general and in particular in the submission of the annual SPT of WP OP. However, Efforts to socialize tax sanctions are part of the form of contribution as children of the nation to jointly develop the country through paid taxes. Thus, it is useful for nation building in various sectors such as infrastructure, education, economy, social, culture, welfare, and various other sectors for the public interest.

d. The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on Compliance with OP Annual SPT Submission
The results of the simultaneous significance test (F statistic test) can be seen in table 9, namely, as follows: In table 9 it is known that the significance value of tax literacy, taxpayer awareness (WP), and tax sanctions simultaneously on compliance with the submission of annual SPT OP is 0.000 less than 0.05. Thus, hypothesis 4 proposed in this study is accepted. Which means that tax literacy, awareness of taxpayers (WP), and tax sanctions simultaneously have a significant effect on compliance with the submission of OP's annual SPT. The results of this study are supported by the findings of (As'ari, 2018) that the taxpayer's understanding of tax regulations, service quality, taxpayer awareness, and tax sanctions simultaneously have a significant effect on individual taxpayer compliance. The same thing was also expressed by (Dewi & Merkusiwati, 2018) that taxpayer awareness, tax sanctions, application of the e-filing system, and knowledge of tax amnesty have a positive effect on individual taxpayer reporting compliance.
This finding reveals that there are 3 (three) variables that affect compliance with the submission of annual OP SPT for employees at Manise Hotel and Swiss-belhotel Ambon in Ambon City. This means, increasing tax literacy and awareness of taxpayers, as well as frequent socialization of tax sanctions for taxpayers who violate tax regulations systematically and continuously to employees of Manise Hotel and Swiss-belhotel Ambon in Ambon City. Thus, it will further improve the compliance of the employee in submitting the annual tax return for WP OP. The results of this study have implications for the management of Manise Hotel, Swiss-belhotel Ambon, and the Tax Service Office (KPP) Pratama Ambon so that they can work together solidly to organize socialization and tax workshops.

V. Conclusion
There are three tax collection systems in Indonesia, namely: self-assessment system, official assessment system, and withholding assessment system. Self-assessment system is a tax collection system that gives taxpayers the trust, authority and responsibility to calculate, pay, and report their own tax obligations. Therefore, literacy and awareness of taxpayers is very much needed in fulfilling their obligations. The government in increasing state revenues sourced from taxes certainly cannot be separated from the behavior of taxpayers themselves who are still lacking in taxpayer awareness of the importance of taxes in state administration. Good, due to lack of literacy or the absence of strict sanctions for taxpayers who do not fulfill their tax obligations. Nor, the lack of tax literacy for WP OP. This study empirically examines the effect of tax literacy, taxpayer awareness, and tax sanctions on compliance with the submission of annual tax returns for WP OP for employees at Manise Hotel and Swiss-belhotel Ambon. The two hotels are respectively 3 and 4 stars which are considered representative of the hotel population in Ambon City, Maluku Province. Therefore, this research is applied research that conducts an empirical study and has never done similar research before. This research was conducted for 4 (four) months from June to September 2022.
The findings in this study prove that: (1) Tax literacy has a positive and significant effect on compliance with the submission of the Annual Tax Return of WP OP; (2) Taxpayer awareness has a positive and significant impact on compliance with the submission of Annual Tax Return for WP OP; (3) Tax sanctions have a positive and significant effect on compliance with the submission of the Annual Tax Return of WP OP; and (4) tax literacy, taxpayer awareness, and tax sanctions have a simultaneous effect on compliance with the submission of the Annual Tax Return of WP OP. All hypotheses proposed in this study were accepted. The implications of this research are for hotel management in Ambon City and KPP Pratama Ambon in order to improve assistance, socialization, and training to hotel employees according to the principle of the selfassessment system because it is proven that the higher tax literacy and awareness of taxpayers, the more compliance with the submission of OP Annual SPT. The tax sanctions should continue to be socialized in various electronic media which is currently growing very rapidly because it is empirically proven to have a higher coefficient value compared to tax literacy and taxpayer awareness of compliance with the submission of the Annual Tax Return for WP OP means that the socialization of tax sanctions is much more effective than on socialization to instill awareness to WP. Nevertheless, both of these things must still be given education to WP. Recommendations for further research are to conduct research on the taxpayers of workers/free businesses in Ambon City.