This study aims to examine the effect of service quality, enforcement of tax sanctions, distributive justice and moral obligations of hotel and restaurant taxpayers on tax compliance. The study was conducted in Tabanan Regency, Bali, Indonesia with respondents to the owners or general managers of hotels and restaurants. The method of determining the sample with probability sampling using proportional stratified random sampling technique. So that 65 respondents were obtained. The source of research data is primary data collected by the method of Data analysis technique used is multiple linear regression. The analysis shows that distributive justice has a positive effect on hotel and restaurant taxpayer compliance, service quality has a positive effect, while enforcement of tax sanctions and moral obligations has no effect on hotel and restaurant taxpayer compliance in Tabanan Regency.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.