Authors:

Ida Bagus Putu Mahasena, Dewa Gede Wirama, Ni Made Dwi Ratnadi

Abstract:

“The purpose of this study is to determine the effects of distributive justice, quality of service, enforcement of tax penalties and moral obligation on hotel taxpayer compliance. The research was conducted in Gianyar Regency with owners or general managers of the hotel as respondents. The number of samples analyzed are 266 respondents, determined by proportionate stratified random sampling technique. Methods of data collection are questionnaire and documentation. The data analysis technique used is multiple linear regression. Results of the analysis shows that distributive justice has positive effect on tax compliance. Quality of service has positive effect on tax compliance. Enforcement of tax penalties has positive effect on tax compliance. Moral obligation has positive effect on tax compliance.”

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PDF:

https://jurnal.harianregional.com/eeb/full-24020

Published

2017-01-23

How To Cite

MAHASENA, Ida Bagus Putu; WIRAMA, Dewa Gede; RATNADI, Ni Made Dwi. ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK HOTEL DI KABUPATEN GIANYAR.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], jan. 2017. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/24020. Date accessed: 28 Aug. 2025.

Citation Format

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.06.NO.03.TAHUN 2017

Section

Articles

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