E-JURNAL AKUNTANSI
Vol 20 No 1 (2017)

PENGARUH PENGETAHUAN, PELAYANAN, BIAYA KEPATUHAN, DAN SANKSI PADA KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK HOTEL

Arum Sucahyani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Made Sukartha (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
14 Jul 2017

Abstract

Taxpayer  Compliance is a condition where the taxpayer meets all obligations and obtain taxation rights in accordance with applicable law. This study aims to determine the effect of tax knowledge, service tax authorities, tax compliance costs and tax penalties on tax compliance in paying taxes hotels in Tabanan District Revenue Service. Methods of data collection in this study using a questionnaire survey instruments. The samples used are 120 taxpayer hotels is calculated using the formula slovin the sampling method used is the method of random sampling. The data analysis technique used is multiple linear regression analysis. According to the research, this study shows that the variable tax knowledge, service tax authorities and tax penalties positive effect on tax compliance in paying taxes hotels in Tabanan District Revenue Services, while variable tax compliance costs have negative effects on tax compliance in paying taxes hotels in Tabanan District Revenue Services.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...