PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL

  • I Nyoman Wirya Sentanu Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Putu Ery Setiawan Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Local taxes are taxes that implementation is carried out by local governments. Local tax revenue is used to finance regional development. Local tax revenue Badung one of which is sourced from the hotel tax. This study aims to determine whether the quality of service, moral obligation and tax penalties affect taxpayer compliance hotels in Badung Regional Revenue Office. This research was conducted at the Department of Revenue Badung. The number of samples studied were 94 taxpayers hotels. The sampling method using a technique that is based on coincidence and accidental data collection is done through questionnaires. The analysis technique used is multiple linear regression analysis. This study obtain the results of service quality has positive influence on tax compliance hotel, a moral obligation positive effect on tax compliance hotels, and tax penalties negatively affect tax compliance hotel.

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Published
2016-07-09
How to Cite
SENTANU, I Nyoman Wirya; SETIAWAN, Putu Ery. PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL. E-Jurnal Akuntansi, [S.l.], v. 16, n. 1, p. 306-332, july 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17183>. Date accessed: 05 june 2020.
Section
Articles

Keywords

Quality of Service, Moral Obligation Taxation, and Sanctions Taxpayer Compliance

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