Putu Ary Kumalayani
Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali

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ANALISIS PENGARUH PEMAHAMAN PERATURAN, PENERAPAN KEBIJAKAN DAN KEMUDAHAN ADMINISTRASI TERHADAP KEPATUHAN MEMBAYAR PAJAK HOTEL DAN RESTORAN DI KABUPATEN BADUNG Putu Ary Kumalayani; Made Sukarsa; Nyoman Mahaendra Yasa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Economic development is the main road to prosper.The results of hypothesis testing was done by using structural equation modeling (SEM) showed that the understanding of the tax regulations and significant positive effect on adherence pay taxes in Badung.