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All Journal E-JURNAL AKUNTANSI
Ni Kadek Okta Yasi Katini
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI ADMINISTRASI PADA KEPATUHAN WAJIB PAJAK RESTORAN Ni Kadek Okta Yasi Katini; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 19 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Tax compliance is a situation where the taxpayer meets all tax obligations and the exercise of the right of taxation. For that,  tax compliance is high it is necessary to note the factors that influence taxpayer compliance. The purpose of this study was to determine the effect of awareness of taxpayers, tax knowledge, service tax authorities, and administrative sanctions on taxpayer compliance restaurants in the Badung Regency. Samples are taken by 92 respondents consisting of Owner or Manager is based on probability sampling method with syistematic random sampling. Techniques of  data analysis is multiple linear regression analysis. Based on the analysis, the awareness of taxpayers, tax knowledge, service tax authorities and administrative sanctions have positive influence on taxpayer compliance restaurants in the Badung Regency.
Co-Authors Ketut Alit Suardana