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All Journal Jurnal Administrasi Terapan
Putri Maharani Makatita
Jurusan Akuntansi, Politeknik Negeri Ambon
Economics, Econometrics & Finance Social Sciences

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Pengaruh Kepatuhan Wajib Pajak Terhadap Pelunasan Pajak Daerah : (Survey Terhadap Petugas Pemungut Pajak Hotel dan Restoran Dipenda Kota Ambon) Putri Maharani Makatita; Abdullah Sanduan
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): September
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2577

Abstract

This study aims to know, analyze and obtain empirical evidence about the effect of taxpayer compliance on regional tax settlement (Survey of hotel and restaurant tax collectors of the Ambon City Revenue Office)The independent variable in this study is taxpayer compliance. The dependent variable in this study is the payment of regional taxes. The data in this study is primary data obtained from the distribution of questionnaires directly to all hotel and restaurant tax collectors of the Ambon City Revenue Office and secondary data as support.The analysis model used to test the hypothesis is a quantitative analysis in the form of sampling, this analysis is based on data from 64 respondents of tax officers/employees of the Ambon City Regional Revenue Office through the distribution of questionnairesThe results of this study show that partially taxpayer compliance has a significant effect on regional tax settlement, in Ambon City..Keywords: taxpayer compliance, regional tax settlement
Co-Authors Abdullah Sanduan