PENGARUH KESADARAN, KUALITAS PELAYANAN, PEMERIKSAAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK RESTORAN

Ida Bagus Meindra Jaya; I Ketut Jati

PENGARUH KESADARAN, KUALITAS PELAYANAN, PEMERIKSAAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK RESTORAN

Ida Bagus Meindra Jaya Universitas Udayana
I Ketut Jati Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstrak

This research aims to determine how the influence of the taxpayer awareness, quality of service, tax audits and tax penalties on tax compliance in paying taxes restaurants Revenue in Denpasar. The theory used is the theory hearts Research husband legitimacy. The data used in this study are primary data by distributing 100 questionnaires to taxpayers registered in Denpasar Revenue Service. The data analysis technique used in this research is multiple linear regression. Based on the analysis, it is known that variable taxpayer awareness, quality of service, tax audits and tax penalties positive effect on tax compliance restaurants Revenue Service Denpasar.

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Diterbitkan

2016-07-09

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MEINDRA JAYA, Ida Bagus; JATI, I Ketut. PENGARUH KESADARAN, KUALITAS PELAYANAN, PEMERIKSAAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK RESTORAN. E-Jurnal Akuntansi, [S.l.], v. 16, n. 1, p. 471-500, july 2016. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/19201>. Tanggal Akses: 22 may 2026

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