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All Journal BALI MEDICAL JOURNAL (BMJ) E-Journal Obstetric & Gynecology Udayana Jurnal Penelitian dan Pengembangan Pelayanan Kesehatan ISM (Intisari Sains Medis) : Jurnal Kedokteran Public Health and Preventive Medicine Archive Journal of Global Pharma Technology E-JURNAL AKUNTANSI
I Ketut Surya Negara
Department Of Obstetrics And Gynecology, Sanglah General Hospital
Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health

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Determinan Kepatuhan Wajib Pajak Hotel dan Restoran dengan Trust kepada Pemerintah sebagai Variabel Mediasi I Ketut Surya Negara; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 32 No 4 (2022)
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.2022.v32.i04.p12

Abstract

This study aims to examine the effect of the determinants of hotel and restaurant taxpayer compliance with trust to the government as a mediating variable. The study population was 8,688 hotel and restaurant taxpayers registered with the Regional Revenue Agency/Pasedahan Agung, Badung Regency. Determination of the sample using a cluster random sampling technique with a total sample of 383 registered taxpayers from 2015 to 2020. The research data was obtained through distributing questionnaires and processed using the Smart PLS program. The results showed that the tax audit variables and tax sanctions had no effect on taxpayer compliance, while service quality and tax knowledge had a direct effect on taxpayer compliance. Trust to the government is able to mediate the effect of tax audits, tax sanctions and service quality on taxpayer compliance but is unable to mediate the effect of tax knowledge on taxpayer compliance. Keywords: Attribution Theory; Moral Theory; Tax Compliance; Trust to the Government.
Co-Authors Agrifa Eko Albert Sembiring Anak Agung Ngurah Anantasika Danny Aguswahyudi EKA ARDHANI SISDYANI Evert Solomon Pangkahila Gede Agus Hendra Sujana I Gde Sastra Winata I Gede Mega Putra I Gusti Putu Mayun Mayura I Ketut Suwiyoga I Made Mahardika I Nengah Wardana I Nyoman Gede Budiana I Nyoman Hariyasa Sanjaya I Wayan Artana Putra I Wayan Megadhana I Wayan Santyasa Ida Bagus Putra Adnyana IGP Surya, IGP Ines Kurniaty Hartono Made Bagus Dwi Aryana Ni Luh Putu Nurhaeni Ni Made Aries Minarti Nyoman Bayu Mahendra Pande Putu Januraga Piere Emanuel Yoltuwu Putu Sudarmika Sagitariani, Sayu Kade Alit Sayu Kade Alit Sagitariani Tjokorda Gde Agung Suwardewa