Identifying Factors Influencing Restaurant and Hotel Compliance in Paying PBJT in Sidoarjo

Pajak Barang dan Jasa Tertentu (PBJT) constitutes one of the strategic sources of regional revenue in Indonesia, particularly from the restaurant and hospitality sectors. However, taxpayer compliance in paying PBJT remains a significant challenge for local governments, including in Sidoarjo. This condition indicates that taxpayer behavior is influenced by multiple economic, institutional, psychological, and administrative factors. Therefore, this study aims to identify the underlying factors influencing restaurant taxpayers in paying PBJT using Exploratory Factor Analysis (EFA) with Principal Component Analysis (PCA).  This study employed a quantitative exploratory approach using primary data collected through questionnaires distributed to 100 restaurant taxpayers in Sidoarjo. The respondents were selected using purposive sampling with the criterion that businesses had been registered as PBJT taxpayers for at least two years. The study analyzed 35 indicators derived from seven initial variables, namely tax knowledge, taxpayer awareness, tax service quality, digital payment systems, tax supervision and sanctions, business economic conditions, and trust in local government. Data were analyzed using Exploratory Factor Analysis with Principal Component Analysis and Varimax rotation.  The results revealed that all indicators met the requirements for factor analysis, with communalities values above 0.50. The PCA extraction produced eight factors with eigenvalues greater than 1.00 and a cumulative variance explained of 76.488%. The dominant factor identified was trust and business economic stability, followed by tax supervision systems, tax awareness and literacy, tax administrative understanding, tax service quality, digitalization and payment convenience, social awareness of tax compliance, and institutional trust dimensions. The findings indicate that PBJT compliance behavior is multidimensional and influenced not only by enforcement mechanisms but also by economic stability, institutional trust, and technological accessibility.