E-JURNAL AKUNTANSI
Vol 14 No 2 (2016)

FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERIMAAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR PROVINSI BALI

Ida Ayu Ardina Natasya (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Putu Ery Setiawan (Fakultas Ekonomi dan Bisnis)



Article Info

Publish Date
29 Feb 2016

Abstract

One source of revenue is to be improved for financing the delivery of government and regional development of Bali Province as an autonomous region is BBNKB taxes. The purpose of this study was to determine the influence of public services, competence human resources, and taxpayer compliance of the effectiveness of tax revenue BBNKB Bali Province. Method of determining the sample in this study was done by using cluster sampling or sampling area. Respondents in this research were 100 taxpayers BBNKB obtained by using Slovin formula. This study tested using multiple linear regression analysis using SPSS. Based on the results of the analysis can be concluded that the public service variables significant positive effect on the effectiveness of tax revenue BBNKB, the competence of human resources has positive influence on the effectiveness of tax revenue and tax compliance BBNKB positive influence on the effectiveness of tax revenue BBNKB Bali Province.

Copyrights © 2016






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 ...