Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Poli Bisnis
Triani, Marisa
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Rumah Makan dan Restoran di Kota Padang Triani, Marisa; Frima, Rini
Jurnal Ilmiah Poli Bisnis Vol 16 No 2 (2024): Volume 16 No. 2 Oktober 2024
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.v16i2.1600

Abstract

This research aims to analyze and prove the impact of modernization of the tax administration system and tax sanctions on taxpayer compliance in restaurant and restaurant businesses in Padang city. The type of research used is quantitative research using primary data and measurent using a likert scale (questionnaire). The sampling technique used was proportional stratified random sampling. This research uses the Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis method which was carried out with SmartPLS software version 4.1. the sample for this research was 183 taxpayer respondents from restaurant and restaurant businesses in the city of Padang. The result of this research show that the two independent variables, modernization of the tax management system and tax sanctions, have a positive and significant effect on taxpayer compliance in restaurant and restaurant businesses in Padang City. Keywords: Modernization of the tax administration system, tax sanctions, compliance of restaurant and eatery business taxpayers
Co-Authors Frima, Rini