Nusantara Hasana Journal
Vol. 1 No. 10 (2022): Nusantara Hasana Journal, March 2022

SANKSI DALAM KETERLAMBATAN PEMBAYARAN PAJAK (REKLAME, KENDARAAN, RESTORAN)

Hutabarat, Dany Try Hutama (Unknown)
Simanjuntak, Angelina Deasyta (Unknown)
Putra, Aulia (Unknown)
Paramitha, Jihan (Unknown)
Panjaitan, Khairunnisak (Unknown)
Stefany, Nandika Tiara Puteri (Unknown)
Surbakti, Febby Andriana (Unknown)
Diana, Sri (Unknown)
Akmal, Nurul (Unknown)

Article Info

Publish Date
04 Mar 2022

Abstract

In the context of financing development, the role and potential of the taxation sector is very large, especially to support the success of regional development and national development. Sources of state financing include taxes and natural resources. The purpose of this study is to determine the sanctions for late payments as well as affecting the Regional Original Income (PAD) in vehicle taxes, restaurant taxes or advertisement taxes. Techniques in research using qualitative methods and literature study. The results of this study indicate that every increase in the imposition of tax sanctions will reduce taxpayer compliance in paying taxes and taxpayer awareness, service quality, tax audits and positive tax taxes on taxpayer compliance.

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Journal Info
Nusantara Hasana Journal
Website

Abbrev

nhj

Publisher

Yayasan Nusantara Hasana Berdikari

Subject

Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Nursing

Description

Nusantara Hasana Journal published a scientific paper original articles of research and community engangement and review of the literature in: Biology, Tourism & Hospitality, Pharmacy, Chemistry, Physics, Mathematics, Education, Medicine , Medical and Health Science, Engineering & Technology, ...