Analisis Kepatuhan Wajib Pajak Hotel Berdasarkan Pemeriksaan Pajak, Sanksi Perpajakan, Kondisi Keuangan Dan Preferensi Resiko Pada Hotel-Hotel Yang Terdaftar Di Bappenda Kabupaten Bogor

Setiawan, Ade Budi; Meliana, Siti

doi:10.30997/jakd.v3i2.985

Cited by 3 publications

(3 citation statements)

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“…Thus, the financial condition has a positive effect on taxpayer compliance. The results of this study are in line with research conducted by Setiawan and Meliana (2017) which in their research stated that financial conditions have a positive effect on taxpayer compliance.…”

Section: Effect Of Financial Conditions (X3) On Taxpayer Compliance (Y)supporting

confidence: 91%

The Effect Of Understanding Tax Regulations, Moral Obligations And Financial Conditions On Hotel And Restaurant Taxpayer Compliance In Banyuwangi Regency

Pristiwantiyasih

2023

International Journal of Science, Technology & Management

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This study aims to determine the effect of understanding tax regulations, moral obligations and financial conditions on hotel and restaurant taxpayer compliance in Banyuwangi Regency. The sampling technique in this study used the simple random sampling method. The sample used in this study is hotel and restaurant taxpayers registered with the Banyuwangi Regency Revenue Agency. Collecting data in this study using a questionnaire method involving a sample of 89 hotel and restaurant taxpayers. Data analysis used quality test, classical assumption test, multiple linear regression test, hypothesis test and coefficient of determination test. Processing data in this study using SPSS 25. Based on the results of calculations obtained t test results indicate that the effect of understanding tax regulations, moral obligations and financial conditions affect taxpayer compliance. And the results of the study using the F test stated that the understanding of tax regulations, moral obligations and financial conditions had a simultaneous effect on taxpayer compliance.

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Section: Effect Of Financial Conditions (X3) On Taxpayer Compliance (Y)supporting

confidence: 91%

The Effect Of Understanding Tax Regulations, Moral Obligations And Financial Conditions On Hotel And Restaurant Taxpayer Compliance In Banyuwangi Regency

Pristiwantiyasih

2023

International Journal of Science, Technology & Management

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“…In the research of Dwi, et al (2018) as well Aryobimo and Cahyonowati (2012) risk preferences has a positive effect on taxpayer compliance. On the other hand, in the research of Irawati and Sari (2019), Setiawan and Meliana (2017), Adiasa (2013) risk preference has no effect on compliance taxpayer. Based on the description, the hypothesis can be formulated as following:…”

Section: Effect Of Risk Preference On Taxpayer Compliancementioning

confidence: 96%

The Influencing Factors on Taxpayer Compliance: A Conceptual Approach

Aswar

Ermawati

Saragih

2020

IMBR

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Starting from the assumption that the problem of taxpayer compliance is important issues throughout the world, both in developed countries or in developing countries because if the taxpayer does not comply, it will cause the desire to do so acts of avoidance, evasion and tax neglect. this research seeks to find out to what extent taxpayers registered with SAMSAT Bekasi City fulfill Motorized vehicle tax liability. Drawing from institutional theory, this study has six objectives: (i) to find out the application of understanding of regulations taxation of taxpayer compliance, (ii) to determine the application of sanctions tax on taxpayer compliance, (iii) to determine the application of the tax rate to taxpayer compliance, (iv) to determine the effect of the application of preferences risks to taxpayer compliance. Therefore, this research contributes to the development of science knowledge and is expected to apply the theory that has been obtained specifically regarding the influence of understanding of tax regulations, tax sanctions and the tax rate for taxpayer compliance, which is moderated by risk preferences.

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“…The results of this study are not in line with the research of Dwi et al (2019) and Aryobimo and Cahyonowati (2012) risk preferences have a positive effect on taxpayer compliance. On the other hand, in the research of Irawati and Sari (2019), Setiawan and Meliana (2017), Adiasa (2013) risk preferences do not affect tax compliance. This is not in line with the prospect theory that even though the taxpayer has a high risk, it will not affect the taxpayer to continue paying taxes, while the taxpayer who has a risk aversion if the taxpayer has a low risk, the taxpayer will actually avoid his tax obligations.…”

Section: H4mentioning

confidence: 98%

The Influencing Factors of Taxpayer Compliance: Risk Preferences as a Moderating Variable

Saragih¹,

Aswar²

2020

IJARAFMS

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This research was conducted to examine and determine the factors that influence taxpayer compliance with risk preference as a moderating variable. The independent variable used in this study is understanding of taxation regulations, tax sanctions, and tax rates. The population in this study was 1,613,317 taxpayers registered at SAMSAT Bekasi City. Sampling was done using the Accidental Sampling method on taxpayers registered at SAMSAT Bekasi City which produced 99 samples. The data analysis technique used is Structural Equation Modeling (SEM) using the Partial Least Square application with a significance level of 5%. The results of this study indicate that understanding of tax regulations, tax sanctions, and tax rates has a significant effect on the level of compliance of taxpayers, risk preference does not significantly influence the relationship between understanding of tax regulations on tax compliance levels and risk preference has a significant effect on the relationship between tax sanctions with taxpayer compliance level.

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Analisis Kepatuhan Wajib Pajak Hotel Berdasarkan Pemeriksaan Pajak, Sanksi Perpajakan, Kondisi Keuangan Dan Preferensi Resiko Pada Hotel-Hotel Yang Terdaftar Di Bappenda Kabupaten Bogor

Cited by 3 publications

References 0 publications

The Effect Of Understanding Tax Regulations, Moral Obligations And Financial Conditions On Hotel And Restaurant Taxpayer Compliance In Banyuwangi Regency

The Effect Of Understanding Tax Regulations, Moral Obligations And Financial Conditions On Hotel And Restaurant Taxpayer Compliance In Banyuwangi Regency

The Influencing Factors on Taxpayer Compliance: A Conceptual Approach

The Influencing Factors of Taxpayer Compliance: Risk Preferences as a Moderating Variable

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