PENGARUH KONDISI KEUANGAN PERUSAHAAN, PEMERIKSAAN PAJAK DAN SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL

  • Putu Tia Dewi Prayatni Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Ketut Jati Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Hotel tax is one source of local revenue increasing acceptance. Compliance taxpayers to comply with tax obligations in force plays an important role in the acceptance of tax revenue. This study aims to determine the effect of the company's financial condition, tax audits, and taxpayer attitudes toward tax compliance hotels in Denpasar Revenue Service. The sampling method in this research is done by using accidental sampling technique. Respondents in this study amounted to 100 taxpayer acquired hotel based on the formula Slovin. Data were analyzed using multiple linear regression analysis using SPSS 15:00 for windows. Based on the results of the analysis can be concluded that the company's financial condition variables, examination of tax and taxpayer attitudes positive impact on tax compliance in Denpasar Revenue Service.

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Published
2016-10-06
How to Cite
PRAYATNI, Putu Tia Dewi; JATI, I Ketut. PENGARUH KONDISI KEUANGAN PERUSAHAAN, PEMERIKSAAN PAJAK DAN SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL. E-Jurnal Akuntansi, [S.l.], v. 17, n. 1, p. 663-689, oct. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/21666>. Date accessed: 08 feb. 2023.
Section
Articles

Keywords

Financial Condition; tax inspection; the Tax Payer Attitudes; Taxpayer Compliance