Work

Pengaruh Pemahaman Peraturan, Omset, Pemeriksaan, Sanksi, Relasi Sosial, Dan Persaingan Usaha Terhadap Kepatuhan Wajib Pajak Restoran

Year: 2020

Type: article

Abstract: The research aims to determine the factors that influence the taxpayer compliance with the restaurant in Jayapura in fulfilling its obligations to deposit the restaurant tax. Factors used among others: Regulatory understanding, turnover, investigations, sanctions, social relations, and business competition. The number of respondents used in this study is 100 mandatory the registered restaurant tax at Jayapura's regional revenue Service. Techniques the analysis used is a double linear regression technique. The results showed that the regulatory understanding factors, of income/turnover, significantly affect the taxpayer's compliance Restaurant. While the sanctions, investigations, social relations, and business competition factors Taxpayer compliance with the restaurant in Jayapura City.

Source: Jurnal Akuntansi dan Keuangan Daerah

DOI: 10.52062/jakd.v15i1.1467

Authors: Ramadhan S.S Manafe, Aaron M. A. Simanjuntak, Hastutie Noor Andrianti

Institution: Cenderawasih University

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: bronze

OpenAlex ID: W3100428168

FWCI: 0.604

Cites: 8

Cited by: 3

Related to: 10