ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN DI KABUPATEN BANJAR

Shobah, Noor (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN DI KABUPATEN BANJAR. Diploma thesis, Universitas Islam Kalimantan MAB.

[img] Text
Artikel .pdf

Download (174kB)

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh secara simultan Pemahaman dan Pengetahuan wajib pajak tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Hotel dan Restoran di Kabupaten Banjar, pengaruh secara parsial Pemahaman dan Pengetahuan wajib pajak tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Hotel dan Restoran di Kabupaten Banjar dan variabel yang berpengaruh dominan terhadap Kepatuhan Wajib Pajak Hotel dan Restoran di Kabupaten Banjar. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dan teknik analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Pemahaman dan Pengetahuan wajib pajak tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan berpengaruh signifikan secara simultan terhadap Kepatuhan Wajib Pajak Hotel dan Restoran di Kabupaten Banjar, Pemahaman dan Pengetahuan wajib pajak tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan berpengaruh signifikan secara parsial terhadap Kepatuhan Wajib Pajak Hotel dan Restoran di Kabupaten Banjar dan Variabel yang berpengaruh dominan terhadap Kepatuhan Wajib Pajak Hotel dan Restoran di Kabupaten Banjar adalah Pemahaman dan Pengetahuan wajib pajak tentang Peraturan Perpajakan. Nilai R Square sebesar 0,459 yang berarti besarnya variasi sumbangan seluruh variabel bebas terhadap variabel terikatnya adalah 47,6% sedangkan sisanya 53,4% dijelaskan oleh sebab lain diluar dari penelitian ini. This study aims to study and analyze simultaneous Understanding and Knowledge of taxpayers about Taxation Regulations, Taxpayer Awareness, Service Quality and Tax Sanctions on Hotel and Restaurant Taxpayer Compliance in Banjar District, and partially Understanding and Knowledge of taxpayers regarding Taxation Regulations, Awareness Taxpayers, Service Quality and Tax Sanctions on Hotel and Restaurant Taxpayer Compliance in Banjar District and variables that oppose the dominant against Compliance of Hotel and Restaurant Taxpayers in Banjar District. The method used in this study is a quantitative method, and data analysis techniques using multiple linear regression. The results of this study indicate that Understanding and Obligation of taxation about Taxation Regulations, Taxpayer Awareness, Service Quality and Taxation Sanctions simultaneously important to Compliance of Hotel and Restaurant Taxpayers in Banjar District, Understanding and Knowledge of taxpayers regarding Taxation Regulations, Taxpayer Awareness, Quality of Taxpayers Taxation Services and Sanctions have a significant effect on the Compliance of Hotel and Restaurant Taxpayers in Banjar Regency and the variable that is very dominant on the Compliance of Hotel Taxpayers and Restaurants in Banjar Regency is the understanding and knowledge of taxpayers regarding Tax Regulations. R Square value of 0.459 which means that the variation of the overall contribution to the variable is 47.6% while the remaining 53.4% is filled by other causes outside of this study.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Pemahaman dan Pengetahuan wajib pajak tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Understanding and Knowledge of taxpayers about Taxation Regulations, Taxpayer Awareness, Service Quality, Tax Sanctions and Taxpayer Compliance
Subjects: H Social Sciences > HB Economic Theory
Depositing User: Noor Shobah
Date Deposited: 09 Sep 2020 04:12
Last Modified: 09 Sep 2020 04:12
URI: http://eprints.uniska-bjm.ac.id/id/eprint/1877

Actions (login required)

View Item View Item