Authors:

Wayan Budhiarsana, A.A.N.B. Dwirandra, I Nyoman Wijana Asmara Putra

Abstract:

“Distributive justice and the enforcement of sanctions have not a linear effect on hotels and restaurants tax compliance because contingencies effect from taxpayer satisfaction. The study intends to determine distributive justice, enforcement of sanctions and the satisfaction of taxpayer effects on hotels and restaurants tax compliance. The study take 76 respondents hotel and restaurant in Tabanan Regency, by the Slovin formula and determined randomly. Collecting data using questionnaires from some previous researchers. Data analysis using multiple regression analysis and Moderated Regression Analysis. Positive effect showed by distributive justice, sanctions enforcement, and taxpayer satisfaction on hotels and restaurants tax compliance. The taxpayer satisfaction moderate the effect of the enforcement of sanctions on hotels and restaurants taxpayer compliance, but it doesn’t moderate the distributive justice effect on hotels and restaurants taxpayer compliance.”

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PDF:

https://jurnal.harianregional.com/eeb/full-14047

Published

2016-05-25

How To Cite

BUDHIARSANA, Wayan; DWIRANDRA, A.A.N.B.; WIJANA ASMARA PUTRA, I Nyoman. Kepuasan Sebagai Pemoderasi Pengaruh Keadilan Distributif, Penegakan Sanksi pada Kepatuhan Wajib Pajak Hotel dan Restoran.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], may 2016. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/14047. Date accessed: 28 Aug. 2025.

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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

VOLUME.05.NO.04.TAHUN 2016

Section

Articles

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