Authors:

Ni Kadek Okta Yasi Katini, Ketut Alit Suardana

Abstract:

“Tax compliance is a situation where the taxpayer meets all tax obligations and the exercise of the right of taxation. For that, tax compliance is high it is necessary to note the factors that influence taxpayer compliance. The purpose of this study was to determine the effect of awareness of taxpayers, tax knowledge, service tax authorities, and administrative sanctions on taxpayer compliance restaurants in the Badung Regency. Samples are taken by 92 respondents consisting of Owner or Manager is based on probability sampling method with syistematic random sampling. Techniques of data analysis is multiple linear regression analysis. Based on the analysis, the awareness of taxpayers, tax knowledge, service tax authorities and administrative sanctions have positive influence on taxpayer compliance restaurants in the Badung Regency.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-26977

Published

2017-04-17

How To Cite

KATINI, Ni Kadek Okta Yasi; SUARDANA, Ketut Alit. PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI ADMINISTRASI PADA KEPATUHAN WAJIB PAJAK RESTORAN.E-Jurnal Akuntansi, [S.l.], v. 19, n. 1, p. 392-420, apr. 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-26977. Date accessed: 08 Jul. 2024.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 19 No 1 (2017)

Section

Articles

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