Authors:

Nyoman Nadia Naissa Deinara, I Ketut Jati

Abstract:

“Compliance with taxpayers is the most important aspect in the taxation system in Indonesia which adheres to a self-assessment system that provides trust in calculating, paying, and reporting on the amount of tax payable. This study aims to empirically examine the effect of corporate financial conditions, tax socialization, and tax sanctions on hotel taxpayer compliance. This research uses primary data by distributing questionnaires. The population is all active hotel taxpayers registered with the Regional Revenue Agency of Badung Regency, which is 2,456 hotels. The method of determining the sample used is the accidental sampling method using the Slovin formula, so that a sample of 96 hotels was obtained with a 5 year observation year. The analysis technique uses multiple linear regression analysis. Based on the results of the analysis, it was found that the company’s financial condition, tax socialization, and tax sanctions had a positive effect on hotel taxpayer compliance. Keywords: Financial conditions, tax socialization, tax sanctions, tax compliance”

Keywords

Financial conditions, tax socialization, tax sanctions, tax compliance

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PDF:

https://jurnal.harianregional.com/akuntansi/full-46955

Published

2019-05-10

How To Cite

DEINARA, Nyoman Nadia Naissa; JATI, I Ketut. Pengaruh Kondisi Keuangan Perusahaan, Sosialisasi Perpajakan, dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak Hotel.E-Jurnal Akuntansi, [S.l.], v. 27, n. 2, p. 1394 - 1418, may 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-46955. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v27.i02.p21.

Citation Format

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Issue

Vol 27 No 2 (2019)

Section

Articles

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