Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Nyoman Nadia Naissa Deinara
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Kondisi Keuangan Perusahaan, Sosialisasi Perpajakan, dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak Hotel Nyoman Nadia Naissa Deinara; I Ketut Jati
E-Jurnal Akuntansi Vol 27 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i02.p21

Abstract

Compliance with taxpayers is the most important aspect in the taxation system in Indonesia which adheres to a self-assessment system that provides trust in calculating, paying, and reporting on the amount of tax payable. This study aims to empirically examine the effect of corporate financial conditions, tax socialization, and tax sanctions on hotel taxpayer compliance. This research uses primary data by distributing questionnaires. The population is all active hotel taxpayers registered with the Regional Revenue Agency of Badung Regency, which is 2,456 hotels. The method of determining the sample used is the accidental sampling method using the Slovin formula, so that a sample of 96 hotels was obtained with a 5 year observation year. The analysis technique uses multiple linear regression analysis. Based on the results of the analysis, it was found that the company's financial condition, tax socialization, and tax sanctions had a positive effect on hotel taxpayer compliance. Keywords: Financial conditions, tax socialization, tax sanctions, tax compliance
Co-Authors I Ketut Jati