ANALISIS PENGARUH PEMAHAMAN PERATURAN, PENERAPAN KEBIJAKAN DAN KEMUDAHAN ADMINISTRASI TERHADAP KEPATUHAN MEMBAYAR PAJAK HOTEL DAN RESTORAN DI KABUPATEN BADUNG

  • Putu Ary Kumalayani Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali
  • Made Sukarsa Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali
  • Nyoman Mahaendra Yasa Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali

Abstract

Economic development is the main road to prosper.

The results of hypothesis testing was done by using structural equation modeling (SEM) showed that the understanding of the tax regulations and significant positive effect on adherence pay taxes in Badung.

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Published
2016-06-01
How to Cite
KUMALAYANI, Putu Ary; SUKARSA, Made; YASA, Nyoman Mahaendra. ANALISIS PENGARUH PEMAHAMAN PERATURAN, PENERAPAN KEBIJAKAN DAN KEMUDAHAN ADMINISTRASI TERHADAP KEPATUHAN MEMBAYAR PAJAK HOTEL DAN RESTORAN DI KABUPATEN BADUNG. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], june 2016. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/eeb/article/view/20657>. Date accessed: 29 apr. 2024.
Section
Articles

Keywords

kepatuhan membayar pajak, pemahaman peraturan pajak, penerapan kebijakan pajak, kemudahan administrasi perpajakan