PENGARUH PEMAHAMAN PERATURAN PAJAK, PENERAPAN KEBIJAKAN PAJAK, DAN KEMUDAHAN ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN DI KABUPATEN GIANYAR

  • Ni Nyoman Suarcini Universitas Hindu Indonesia
  • Sang Ayu Putu Arie Indraswarawati Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i2.2810
Keywords: Understanding of Tax Regulations, Implementation of Tax Policies, Ease of Tax Administration, Taxpayer Compliance

Abstract

Regional Revenue Service Gianyar Regency has tried to improve taxpayer compliance
in its work environment, but it is still not running effectively considering the various
factors that influence it. The goal to be achieved is to find out whether you understand
the regulations on taxation, the tax policies applied, and the administration that makes
it easy to give an influence on the compliance of hotel and restaurant taxpayers in
Gianyar Regency to pay taxes. The population in this study were hotel and restaurant
taxpayers in Gianyar Regency, with the method of determining the sample using the
Slovin formula, 94 taxpayers were used as samples by sampling using proportional
stratified random sampling. Multiple linear regression was used as the analytical
method, assisted by the SPSS 23.0 for Windows program. This study shows the results
that understanding tax regulations, applied tax policies, and easy administration can
increase the compliance of hotel and restaurant taxpayers in Gianyar Regency to pay
taxes.

Published
2022-04-29
How to Cite
Suarcini, N. N., & Indraswarawati, S. A. P. A. (2022). PENGARUH PEMAHAMAN PERATURAN PAJAK, PENERAPAN KEBIJAKAN PAJAK, DAN KEMUDAHAN ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN DI KABUPATEN GIANYAR. Hita Akuntansi Dan Keuangan, 3(2), 287-296. https://doi.org/10.32795/hak.v3i2.2810
Issue
Vol. 3 No. 2 (2022): Hita Akuntansi dan Keuangan
Section
Articles

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