PENGARUH PEMAHAMAN PERATURAN, ADMINISTRASI, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL DI KOTA DENPASAR

  • Putu Surya Pratiwi Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Luh Supadmi Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Tax compliance is the most important aspect in the taxation system in Indonesia by adopting self-assessment system that gives authority, trust, responsibility to the taxpayer to compute, calculate, pay and self-reported the amount of tax payable. In order to increase the level of tax compliance, to consider the factors that influence taxpayer compliance. The purpose of this study was to determine the effect of understanding the rules, the administration, and tax penalties on taxpayer compliance in the city of Denpasar. The samples used were 81 respondents to the proportionate method of sampling is stratified random sampling. Data was collected by questionnaire. The data analysis technique used is the technique of multiple linear regression analysis. The results obtained are understanding of regulatory, administrative and tax penalties and significant positive impact on taxpayer compliance hotel.

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Published
2016-09-02
How to Cite
PRATIWI, Putu Surya; SUPADMI, Ni Luh. PENGARUH PEMAHAMAN PERATURAN, ADMINISTRASI, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL DI KOTA DENPASAR. E-Jurnal Akuntansi, [S.l.], v. 16, n. 3, p. 1771-1799, sep. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/17613>. Date accessed: 17 sep. 2025.
Citation Formats
Issue
Vol 16 No 3 (2016)
Section
Articles

Keywords

tax compliance, understanding regulations, tax administration, tax penalties

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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